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 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