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Discussion of Test Controls

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Question: Contrast the circumstances in which the auditor would choose not to test controls with those in which he or she would perform tests of controls.

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This solution provides a discussion of test controls.

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The circumstances in which the auditor would not choose to test controls is one in which the auditor does not feel that internal controls are reliable. If the assessment of the auditor is that there are no separation of duties, no proper authorization, and little documentary support, the auditor ...

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  • BSc , University of Calcutta
  • MBA, Eastern Institute for Integrated Learning in Management
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