What is the different between Test of Control (TOC) & Test of Details (TOD)?

Communiquez avec les autres et partagez vos connaissances professionnelles

Inscrivez-vous ou connectez-vous pour rejoindre votre communauté professionnelle.

Next Question:
How to use GPS in control survey and detail survey?
Posted by:
yawar khalil
22-November-2015

Accounting Auditing Internal Audit External Audit account

Question ajoutée par Ahmed Musaad , Group Internal Audit Manager , Ayedh Dejem Group
Date de publication: 2016/03/27

Apprécier (0) Vues (13) Suiveurs (2) Réponses (1) Report Question

Ajoutez Une Réponse
Inscrivez-vous ou connectez-vous pour répondre.

1 Réponses

par Fathi Matbaq , Senior Purchasing Officer , Alghanim Industries

Tests of Controls are type of audit tests that auditor's understanding of internal control is used to assess control risk for each transaction-related audit objective, for example, tests of controls including procedures to obtain understanding of internal control of Sales cycles. However, Test of Details of Balanses focus on the ending general ledger for both balance sheet and income statements accounts, for example, TOD focus of specifics accounts such as accounts receivable (e.g. Customers conformation).

Apprécier (1)

Déprécier Réponses () Rapport