![]() ![]() But the actual audit test he will perform will depend on different factors. When Do You Use Which Audit Testing Procedures?Īs I stated above, the auditor selects his type of test after reviewing the controls he wants to test. Of course, it is vitally important that the auditor documents the results of audit testing as evidence because any audit opinion is only as powerful as the evidence resulting from auditor’s testing. Substantive Testingīut if he would suspect, as a result of his sample, that the controls are weak in relation to a risk, he will increase his sample and go for substantive testing. If based on his sample of audit testing on controls, he is satisficed that the controls are present and sufficiently reliable, he will move on to next risk for audit tests. Ideally an auditor would perform a risk assessment as part of the audit planning process and identify risks and then test internal controls related to these risks. Any final view that auditor expresses in their report is backed by evidence and powered by audit testing that they performed to reach their conclusions. But the auditor doesn’t make arbitrary opinions. As an information systems auditor, your work produces opinions and assertions on the status of different controls that the management has instituted. ![]()
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