- This topic has 2 replies, 2 voices, and was last updated 9 years ago by
.
- Posts
control objective – To ensure that all goods and services sold are correctly invoiced.
Control-Shipping/despatch documentation is matched to sales invoices.
Tests of control-For a sample of shipping/despatch documents, ensure each has been matched to a related sales invoice that was subsequently recorded.Isnt the test of control vague as it tells to ensure despatch note has been matchd to sales invoice but doesnt tell the auditor what to be precisely done? Can this amount of vagueness be acceptd for exm question relatd to tests of control.?
It is not bad. In the exam you are allowed go use the word ‘match’ to imply that important pieces of data are matched, such as the description of goods.
You could add ‘to ensure details agree’ if you want. To go into more detail might adversely affect your ability to describe addional tests.
- You must be logged in to reply to this topic.