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Test of controls v Test of details

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › Test of controls v Test of details

  • This topic has 5 replies, 2 voices, and was last updated 9 months ago by Kim Smith.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • July 26, 2024 at 9:30 pm #708873
    radhwaan
    Participant
    • Topics: 29
    • Replies: 42
    • ☆☆

    Hi Mrs. Kim,

    Could you just differentiate test of details and test of controls in simple terms?

    And are inspection, observation ,enquiry& confirmation and recalculation & reperformance procedures only under test of controls?

    Thank you very much.

    July 26, 2024 at 10:01 pm #708875
    radhwaan
    Participant
    • Topics: 29
    • Replies: 42
    • ☆☆

    Adding to this, also which test is more suitable to obtain sufficient appropriate evidence?

    Thank you once again.

    July 27, 2024 at 8:18 am #708880
    Kim Smith
    Keymaster
    • Topics: 132
    • Replies: 8265
    • ☆☆☆☆☆

    Your questions on your first post are answered here https://opentuition.com/topic/substantive-procedures-tests-of-controls

    July 27, 2024 at 8:24 am #708881
    Kim Smith
    Keymaster
    • Topics: 132
    • Replies: 8265
    • ☆☆☆☆☆

    In answer to your second question – it depends on what evidence is needed! If you need evidence about the operating effectiveness of controls – you have to test the controls!

    Generally, ISAs require that for all material balances/classes of transactions/disclosure, sufficient appropriate audit evidence cannot come from tests of controls alone – that makes sense because evidence of monetary amounts is obtained from substantive procedures.

    July 28, 2024 at 4:29 pm #708926
    radhwaan
    Participant
    • Topics: 29
    • Replies: 42
    • ☆☆

    Thank you very much for the links and explanations Mrs. Kim!

    July 29, 2024 at 7:48 am #708941
    Kim Smith
    Keymaster
    • Topics: 132
    • Replies: 8265
    • ☆☆☆☆☆

    You are most welcome!

  • Author
    Posts
Viewing 6 posts - 1 through 6 (of 6 total)
  • The topic ‘Test of controls v Test of details’ is closed to new replies.

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