SangeetaSangeeta asked 1 year ago
1 Answers
RaviRavi Staff answered 1 year ago

As per SA 330 we need not perform full fledged test of controls every year. Because many of the controls remain same over a period of time and we can rely on previous year evidence.
So standard says we shall check controls one in 3 years, that means time gap should not be more than 2 years. We may not check all 40 controls checked last year we may check only 4-5 this year.

Call Back Request