Which of the following would not be included in a test of a control working paper?
A) the purpose of the test
B) a conclusion about whether the account balance is materially misstated
C) the work performed
D) the findings/results of the testing

Question

Quizplus · Accepted Answer

The conclusion about whether the account balance is materially misstated would not be included in a test of a control working paper. This is because a test of controls is designed to check the effectiveness of a client's internal controls in preventing or detecting material misstatements in the financial statements, not to assess the materiality of any misstatements that may be present. The purpose of the test, the work performed, and the findings/results of the testing would all be included in a test of a control working paper.

Which of the Following Would Not Be Included in a Test