QuestionsCategory: SA-315Test of control: Test of control means compliance procedure and it implies that to check existence, effectiveness and continuity of internal control as per Chapter 3 internal control system and we also read it in ipcc.And as per sa 330 Test of control is explained differently.so please clear this doubt regarding test of control
Dharmesh Gaurdharmesh gaur asked 7 years ago

<strong>Test of control means compliance procedure and it implies that to check existence, effectiveness and continuity of internal control as per Chapter 3 internal control system and we also read it in ipcc.</strong><strong>And as per sa 330 Test of control is explained differently.</strong>so please clear this doubt regarding test of control

1 Answers
RaviRavi Staff answered 7 years ago

in audit concepts are explained as per old theory of audit also and as per SAs also. theory in SAs is more appropriate try to follow the same