Test of control and direction audit Test

Tracing supplier invoices to a payables account verifies completeness. Tracing entries from a suppliers account back to an invoice verifies existence.

Really, the direction of an audit test related to substantive procedures. Controls don’t really have a direction: they take place or they don’t. Having said that some controls relating to liabilities will help to ensure completeness and others existence, but the control and its testing will not really have a direction.