The test of control that is known as a dual-purpose test is:
A) enquiring
B) re-performing the control
C) observing.
D) inspecting.

Question

Quizplus · Accepted Answer

A dual-purpose test involves both testing the effectiveness of controls and the accuracy of the transactions, which is achieved through re-performing the control. This allows the auditor to assess the operational effectiveness of the control and to verify the accuracy of financial records simultaneously.

The Test of Control That Is Known as a Dual-Purpose