Tests of controls do not ordinarily address: A)By whom a control was applied. B)How a control was applied. C)The consistency with which a control was applied. D)The cost effectiveness of the way a control was applied.

Question

Quizplus · Accepted Answer

Tests of controls are meant to assess the effectiveness of controls in preventing or detecting material misstatements, and are focused on evaluating the design and implementation of controls. Cost-effectiveness is not a relevant aspect of tests of controls. The other options listed (A, B, C) are all pertinent factors that may be considered in tests of controls.

Tests of Controls Do Not Ordinarily Address