Dharmesh Gaurdharmesh gaur asked 2 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 2 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

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