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Define direction testing and give three advantages of direction testing in the audit of an entity?

Auditing
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Question added by Frank Mwansa , ACCOUNTING LECTURER , FREELANCER
Date Posted: 2016/01/22
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Atta Us Samad Att
by Atta Us Samad Att , internal audit officer , Bahria Town Pvt(Ltd)

Directional testing is an audit approach which, among other things, facilitates the design and implementation of audit procedures.

 

 

 clarifies audit objectives* directs audit work to risk areas* links together the results of tests.

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