Identify the tests of controls


Response to the following questions:

1. What control activities typically ensure that the occurrence, authorization, and completeness assertions are met for a purchase transaction? What tests of controls are performed for each of these assertions?

2. Identify two tests of controls that could be performed using computer-assisted audit techniques (CAATs) for purchase transactions.

If possible, please give examples to better understand your answers.

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Auditing: Identify the tests of controls
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