Page 72 - Audit Day 3 - Class Slides
P. 72
Test of Controls
• The timing of tests of controls depends on the auditors
intended reliance on those controls (ISA 330 par 11).
• The auditor should perform tests of controls to obtain
sufficient appropriate audit evidence that the controls
were operating effectively at relevant times during the
period under review.
• If the auditor tests controls at a particular time, the
auditor only obtains evidence that the controls
operated effectively at that time.
• However, if the auditor tests controls throughout the
period under review, the auditor obtains audit evidence
about the effectiveness of the operation of the controls
throughout that period.
