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27 February, 20:36

The auditor should perform tests of controls when the auditor's assessment of the risks of material misstatement includes an expectation of the operating effectiveness of internal control or when

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  1. 27 February, 23:02
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    The auditor should only perform tests of control when the procedure of which are substantive alone are not enough to provide sufficient evidence in which should be at the relevant assertion level and by that, the auditor should perform test on the controls.
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