أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
Test of controls is an a auditor procedure to let the effectives of control used by a client entity to prevent or detect material misiatements
-Obtain more persuasive audit evidence, the higher, auditor's assessments of risk
- Take into account the types of potential misstatements that could result from the identified risks.
-In an integrated audit, design the tests of controls to accomplish', the objectives of both audits simulaneously
