The timing of tests of controls refers to:
A) whether they are performed earlier or later during the audit.
B) whether they relate to part or the whole of the accounting period.
C) the end of the year being audited.
D) none of the above.

Question

Quizplus · Accepted Answer

The timing of tests of controls refers to whether they relate to part or the whole of the accounting period, as auditors assess the effectiveness of controls throughout or at specific points in the period under review.

The Timing of Tests of Controls Refers To