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The 3 Types of Audit Tests
4:55
YouTubeEdspira
The 3 Types of Audit Tests
Auditors perform 3 general types of tests: (1) risk assessment tests, (2) tests of controls, and (3) substantive procedures. Risk assessment tests focus on understanding the risk of material misstatement. Tests of controls are designed to assess whether the client's internal controls are effective - in particular, whether the internal controls ...
114K viewsFeb 19, 2019
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