Auditing and assurance topic heading- Risk Response and Test of Controls

Pre-Workshop Questions Prior Knowledge Check Question How would testing controls help the auditor form an opinion on the truth and fairness of the financial statements? In other words, how will the auditor know if the financial statements give a true and fair view without actually checking the numbers but by just testing the controls? Additional Question 1 How is testing controls different from understanding internal controls? Additional Question 2 Explain nature, timing and extent of audit procedures