Explain what is meant by tests of controls. Write one inspection of documents test of control and

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Explain what is meant by "tests of controls." Write one inspection of documents test of control and one reperformance test of control for the following internal control: hours of time cards are re-added by an independent payroll clerk and initialled to indicate performance.
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133098235

12th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser

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