Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 281

You may be able to observe the application of some control procedures, such as computer input controls like edit checks. A physical inventory count also lends itself to observation as a means of assessing effectiveness. For a control performed only occasionally, such as a physical count, it may be possible to observe the control each time it is performed. For controls that are performed continuously for large volumes of transactions, you will need to supplement your observations with other tests, such as:

 Inquiry

 Test of entity-level controls