Is this comprehension correct. If not please amend to its correctness Forums › ACCA Forums › ACCA AA Audit and Assurance Forums › Is this comprehension correct. If not please amend to its correctness This topic has 0 replies, 1 voice, and was last updated 10 years ago by taharoomi1. Viewing 1 post (of 1 total) Author Posts January 11, 2016 at 12:04 pm #294109 taharoomi1Member Topics: 1Replies: 0☆ Test of controls evalute mgt effectiveness of internal controls to prevent MISSTASMENTS. They have NO relation to satisfy any assertion. Assertions are verified by only substantive tests. Author Posts Viewing 1 post (of 1 total) You must be logged in to reply to this topic. Log In Username: Password: Keep me signed in Log In