What Are Tests of Controls

What are tests of controls?

A) Audit procedures designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level.
B) Audit procedures designed for the determining the amount of time spent testing the client's internal controls and conducting detailed testing of transactions and account balances.
C) Audit controls for developing an audit plan that details the nature, extent, and timing of audit procedures to be performed.
D) Audit timelines of when audit activities occur for the audit of a client that uses a calendar year-end.