4 Types of Tests of Controls

Tests of controls are used to assess control risk, with auditors testing the control's design and/or effectiveness to determine the extent to which the controls can be relied upon. These tests of controls fall into 4 general categories: (1) inquiry of client personnel, (2) inspection of documents indicating whether the control was applied, (3) observing the control being applied, and (4) reperformance of the control by the auditor.-
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[@andrewrdavis5260]

Excellent. I have gained so much from these videos on auditing. Very helpful in my graduate ACC 640 auditing class.

[@arshadhm4114]

Short & crisp, really helps 🔥❣️

[@lindokuhlem.khuboni3853]

Sweet and short....very informative, you just help me with my assignment☺☺ Thank you so much🙏

[@Edspira]

You are welcome 😊

[@shantanumishra6111]

soo basically using audit procedure is enough for considering the effectiveness of internal control and performing test of control is it soo??

[@mimitee7963]

Can you please do a video on GASB 87?

[@zinc.journalzzzz1335]

how about recalculation, confirmation, analytical procedures? Are them also under types of test of control?

[@pineappleognam421]

those are for substantive testing

[@musagumede4823]

observation is also a weak one as well

[@ryanconnolly426]

several chapters of audit covered in a 5 minute video lol