Learn about common pitfalls auditors might encounter when applying certain requirements of CAS 330: <em>The Auditor's Responses to Assessed Risks</em>, as it relates to designing and performing tests of relevant controls.
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Implementation tool for auditors: Designing and performing tests of relevant controls discusses specific requirements of CAS 330, identified through practice inspection as areas where auditors struggle to meet the requirements of CAS 330. Through a review of common pitfalls, the tool provides guidance on determining the nature, timing, and extent of tests of relevant controls.
Topics include:
- identified common pitfalls
- applicable handbook requirements
- continuous improvement tips