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      Question

      An auditor's sample for test of controls is least likely

      to be designed to:
      A Discover material misstatements in account balances. Correct Answer Incorrect Answer
      B Achieve assurance about the operating effectiveness of controls. Correct Answer Incorrect Answer
      C Perform audit procedures that are appropriate in the circumstances. Correct Answer Incorrect Answer
      D Provide a reasonable basis for conclusions about the population. Correct Answer Incorrect Answer
      E Check the consistency of control application. Correct Answer Incorrect Answer

      Solution

      Test of controls is designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level. Discovering misstatements in account balances is the primary objective of substantive procedures, not tests of controls

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