Understanding Internal Controls and Test of Control


The objective of the auditor is to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement, through appropriately responding to Audit Risks identified.

The auditor will need to obtain an Understanding of Internal Controls to identify and assess Control Risks and thereafter respond by determining and deciding on the further audit procedures to be performed. These procedures include Tests Of Control and
Substantive Procedures.

The strategic choice of different types of audit procedures determines the effectiveness and efficiencies of an audit and ensure
that Sufficient and Appropriate Evidence is obtain to support an appropriate Audit Opinion.

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