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These are audit procedures designed and performed to test the quality of the control measures in place to prevent and detect misstatements/fraud/theft/etc. An example would be the attendance of audit staff at a wage payout to identify whether control procedures such as checking staff ID before handing over wages is in place and is actually carried out.
TEST OF CONTROL
Tests of Controls are audit procedures performed to test the operating effectiveness of controls in preventing or detecting material misstatements at the relevant assertion level.
EXAMPLE:
Keep attendance record through thumb impression of employees
