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Match the following concepts regarding tests of the operating effectiveness of controls Automated controls when general...

Match the following concepts regarding tests of the operating effectiveness of controls

Automated controls when general controls are effective

When testing objective is to reduce control risk

In an audit of internal control over financial reporting

Manual controls
A.

Test operation of controls on a sample of transactions
B.

Test control operation of controls on one transaction
C.

Test whether controls operated effectively as of the end of the year
D.

Test whether controls operated effectively during the entire year or other relevant period of time
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ANs :Automated controls when general controls are effective ---D.Test whether controls operated effectively during the entire year or other relevant period of time

When testing objective is to reduce control risk--

C.

Test whether controls operated effectively as of the end of the yea

In an audit of internal control over financial reporting --B.Test control operation of controls on one transaction

Manual controls--.A.Test operation of controls on a sample of transactions

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