12-3 (Objective 12-1 ) What is a walkthrough of internal control? What is its purpose?

12-6 (Objectives 12-3 , 12-6) Distinguish the auditors responsibility for testing controls in an integrated audit of a public company from the responsibility to test controls in an audit of a nonpublic company.

13-3 (Objective 13-1) Distinguish between a test of control and a substantive test of transactions. Give two examples of each.

13-11 (Objective 13-2) Rank the following types of tests from most costly to least costly: substantive analytical procedures, tests of details of balances, risk assessment procedures, tests of controls, and substantive tests of transactions.