In question 2[b] you gathered evidence on the operation of the control by examining the five credit memos for Brian's initials. While this provides some evidence of control, higher quality evidence that the control is actually operating effectively can be obtained by re performing Brian's control procedure. This would be done by verifying that each credit memo is supported by a Customer Return Report and Inventory Receipt and that the quantity and description of goods on the credit memo is supported by the quantity and description on the supporting documents. If Brian's initials are on the credit memo, but the quantity or description of goods on the memo is not consistent with the quantity and description on the supporting documents, this would be considered a control deviation. Assume Darrell re performed the control for the first 70 credit memo packages and found no exceptions.
(a) Re perform the control for the remaining five credit memo packages and evaluate the test results for the full sample. Provide support for your assessment on the effectiveness of the control based on testing performed.
(b) If you came to a different conclusion in 2[b] and 3[a], which conclusion is more supportable and why?