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Sarthak Jagan AmbhoreSarthak Jagan Ambhore asked 5 months ago

What is difference between control risk assessment and test of control?

1 Answers
RaviRavi Staff answered 5 months ago

concept of control risk assessment is not covered in bare SA, ICAI included it from external sources . 
we can simply say that in both we are testing controls and as a result of TOC we come to know final assessment of control risk  

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