Audit-techniek & assurance
Tests of controls
Audit procedures designed to evaluate whether controls operated effectively throughout the period. The auditor combines inquiry with inspection of documents and records, on-site observation and reperformance, often applied to a sample of transactions or using automated methods. Whether a control is properly designed and implemented is established beforehand, for example through a walkthrough.
Source: ISA 330; PCAOB AS 2201
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