In obtaining an understanding of an entity’s internal control, an auditor is required to obtain knowledge about the
|
Operating effectiveness of controls |
Design of controls |
|
|
Yes |
Yes |
|
|
No |
Yes |
|
|
Yes |
No |
|
|
No |
No |
In obtaining an understanding of an entity’s internal control, an auditor is required to obtain knowledge about the
|
Operating effectiveness of controls |
Design of controls |
|
|
Yes |
Yes |
|
|
No |
Yes |
|
|
Yes |
No |
|
|
No |
No |