A test of control is designed to evaluate:
AThe monetary accuracy of a balance
BThe operating effectiveness of a control in preventing or detecting misstatementCORRECT
CThe adequacy of disclosure
DThe valuation of inventory
ICANAudit & AssuranceInternal Control and Tests of Controls2024
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Why the answer is B, and why the others tempt you.
Tests of controls assess whether controls operated effectively throughout the period. Substantive procedures test the amounts and disclosures themselves.
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