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Meaning of test of controls
Tests of control are the procedures that the auditor undertakes to test the effectiveness of the internal controls in a client company.
Purpose of tests of control:
The purpose of performing tests of control is for the auditor to obtain evidence on the effectiveness or lack thereof of the internal controls. In the event that the auditor concludes that the internal controls are operating effectively throughout the period under review he may place reliance on the effectiveness of the controls and perform less substantive tests.
