Tests sof control are audit procedures performed to evaluate the effectivenessof the operation of internal control to prevent, or detect and correct material misstatement at the assertion level.
控制测试是指用于评价内部控制在防止或发现并纠正认定层次重大错报方面的运行有效性的审计程序。
2
Management with executive responsibility reviews audit reports as part of their review of the suitability and effectiveness of the quality system.
管理者有行政责任来回顾审计报告，回顾质量体系的适用性和有效性。
3
Finally the author used the questionnaire to test the effectivenessof risk-oriented audit quality control.