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sudheer kumar

sudheer kumar (Querist)
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28 March 2013 WHAT IS MEANT BY TEST OF CONTROLS & TEST OF DETAILS AND THEIR DIFFERENCE?

Rahul Sharma

Rahul Sharma (Expert)
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29 March 2013 test of controls are known as compliance procedure and examine the internal control(I.C)

Point for assertions of I.C. is:

Design, Operating effectiveness, Trough out the period

MNEMONIC FOR ABOVE is 'DOT' to remember for exam
D: Design
O: operating effectiveness
t: trough out the period

Rahul Sharma

Rahul Sharma (Expert)
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29 March 2013 test of details is known as substantive procedure and examine accounts system

ponit for assertions

completenous

accuracy

validity

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Rahul Sharma

Rahul Sharma (Expert)
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29 March 2013 CA-IPCC SM with MNEMONIC

https://www.caclubindia.com/share_files/strategic-management-with-mnemonic-54190.asp#.URDKJqU4v14

Rahul Sharma

Rahul Sharma (Expert)
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29 March 2013 CA-IPCC IT with MNEMONIC

https://www.caclubindia.com/share_files/information-technology-with-mnemonic-53614.asp#.URDKKqU4v14