Rosie Garaga spent the past week designing audit procedurto evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements of a major bookstore operation at the assertion level. What typof audit procedurdid she employ?
A) entity-level controls
B) detective controls
C) tests of controls
D) preventive controls

Question

Quizplus · Accepted Answer

Rosie Garaga employed tests of controls to evaluate the operating effectiveness of controls in preventing, detecting, and correcting material misstatements. Tests of controls are designed to test the effectiveness of controls in preventing, detecting, and correcting material misstatements of a financial statement assertion.

Rosie Garaga Spent the Past Week Designing Audit Procedurto Evaluate