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tests of control

This topic has 1 reply, 2 voices, and was last updated 8 years ago by Ken Garrett.

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August 31, 2016 at 1:37 pm #336533
amawesome2
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Will tests of control be carried out at planning stage to gain an understandng of the entitys internal control system..?
August 31, 2016 at 5:06 pm #336597
Ken Garrett
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No. ToC are carried out after the planning stage, but the results of these tests might alter the audit plan.
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