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Sir could you please advise on the following matter:
When performing test of controls in the exam, do I need to consider the assertion or just select the control and test it?
When you are testing controls you do not have to mention the assertions. Those really relate to substantive testing.
However, it is good practice to mention why you are testing a particular control. Eg
Inspect 20 invoices to see that they have all been properly authorised to ensure that unauthorised payments are not made
Observe the receipt of goods to see that they are counted and that they match the goods received note to ensure only goods received are paid for.
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