Description of controls and performing tests of controls

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The auditors' work on cash may include preparing a description of controls and performing tests of controls. Which of these two steps should be performed first? What is the purpose of tests of controls?

Reference no: EM131063500

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Description of controls and performing tests of controls : The auditors' work on cash may include preparing a description of controls and performing tests of controls. Which of these two steps should be performed first? What is the purpose of tests of controls?
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