the recognition and enforcement of arbitration decisions (see para.

reduced degree by carrying out extended or additional tests of control; or

Testing procedures in accordance with international standards or special requirements

Distinguish between tests of control and substantive tests.

Examples of Factors Influencing Sample Size for Tests of Controls

The auditor should carry out audit procedures to gather sufficient

control systems may not have been specifically planned as tests of control but may provide

motorcycles for the approval of test procedures which differ from those

In designing and performing tests of controls, the auditor shall:

There are actually different kinds of STD tests for different procedures.

(a) The tests of controls that have been performed provide an appropriate basis for reliance on the controls;