Chapter 9, Problem 23RQSC

a

To determine

Introduction: Test of controls is the audit procedures, performed to test the operating effectiveness. The test is for detect material misstatements at assertion level. It requires inspection of documents, reperformance of the control to gather the information.

To ascertain: The way that the auditor use the four types of exception reports in assessing the effectiveness of control

b

To determine

Introduction: Test of controls is the audit procedures, performed to test the operating effectiveness. The test is for detect material misstatements at assertion level. It requires inspection of documents, reperformance of the control to gather the information.

To ascertain: The chances that many exceptions affect the auditor’s assessment and judgment of effectiveness of control risk.