Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 275

You do not have to test every performance of a control to draw a valid conclusion about the operating effectiveness of the control. For example, suppose that one of the controls a manufacturing company performs in its revenue cycle is to match the shipping report to the customer’s invoice to make sure that the customer was billed for the right number of items and the revenue was recorded in the proper period. Over the course of a year, the company has thousands of shipments. How many of those should be tested to draw a conclusion?