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什么是控制测试?如何判断内部控制运行的有效性?

问答题
2022-05-21 06:19
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正确答案
控制测试指的是为了确定控制运行有效性而实施的审计程序。控制运行有效性强调的是控制能够在各个不同的时点按照既定设计得以一贯执行。
在测试控制运行的有效性是,注册会计师应当从下列方面获取有关控制是否有效运行的审计证据:
(1)控制在所审计期间的不同时点是如何运行的。
(2)控制是否得到一贯执行。
(3)控制由谁执行。
(4)控制以何种方式运行。

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