A Test of Controls Can Be Modified to Be Performed

question 39

Essay

A test of controls can be modified to be performed as a dual purpose test if the modification provides evidence about the related account balances. Describe a substantive procedure that can be added to a test of controls in order make it a dual purpose test. The substantive procedure you identify must be one that could be added to most any test of controls involving a sample selection or mathematical verification.

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Definitions:

Low Expectations

Refers to a minimal set of anticipations one holds for an event, outcome, or performance, suggesting skepticism or a defensive approach to avoid disappointment.

Job Performance

Measurement of how well an employee performs their job duties and responsibilities.

Pygmalion Effect

A psychological phenomenon where higher expectations from leaders or teachers lead to an increase in performance among employees or students.

Own Traits

Refers to the characteristics or qualities that distinguish an individual.