Explain the Differences Between the Main Objectives of Tests of Controls

question 28

Essay

Explain the differences between the main objectives of tests of controls and substantive procedures.

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Definitions:

Manipulation

The act of controlling or influencing a person, situation, or system often in a skillful manner.

Bar Graph

A visual presentation that uses bars to depict frequencies of responses, percentages, or means in two or more groups.

Variable

An element, feature, or factor that is liable to vary or change.

Standard Deviation

A statistical measure that quantifies the amount of variation or dispersion of a set of data values from their mean.