The auditors work on cash may include preparing a description of controls and performing tests of controls.

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The auditors’ work on cash may include preparing a description of controls and performing tests of controls. Which of these two steps should be performed first? What is the purpose of tests of controls?

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Principles of Auditing and Other Assurance Services

ISBN: 978-0078025617

19th edition

Authors: Ray Whittington, Kurt Pany

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Question Posted: Oct 27, 2014 04:53 AM

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The auditors work on cash may include preparing a description of controls and performing tests of controls.

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The description of internal control should be prepared first Th...View the full answer

Principles of Auditing and Other Assurance Services

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