Sampling Assessment
Evaluating the design of a control involves considering whether the control, individually or in combination with other controls, is theoretically capable of effectively preventing, or detecting and correcting, material misstatements.
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Control Performance Assessment (CPA) involves testing of a control to ensure that the control is operating effectively. This assessment is also kno...
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Control Design Assessment (CDA) testing is the assessment of the a control to ensure that the control is designed appropriately. Here are the cours...
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