Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 259

In general, the greater the auditor’s planned reliance on the operating effectiveness of controls, the greater the extent of testing. (AU-C 330.A16) Other factors that the auditor should consider when determining the extent of tests of controls include the following:

 The frequency of the performance of the control by the entity during the period

 The length of time during the audit period that the auditor is relying on the operating effectiveness of the control

 The relevance and reliability of the audit evidence to be obtained in supporting that the control prevents, or detects and corrects, material misstatements at the relevant assertion level

 The extent to which audit evidence is obtained from tests of other controls related to the relevant assertion

 The expected deviation from the control

Generally, IT processing is inherently consistent. Therefore, the auditor may be able to limit the testing to one or a few instances of the control operations, providing that IT general controls operate effectively.