Tests of controls are conducted to establish that
A) controls operate consistently throughout the period.
B) there are no material misstatements in the financial statements.
C) controls operate effectively.
D) both a and c

Question

Quizplus · Accepted Answer

Tests of controls are conducted to establish that controls operate consistently throughout the period and operate effectively in preventing or detecting material misstatements in the financial statements. Therefore, both options A and C are correct.

Tests of Controls Are Conducted to Establish That