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What is the purpose of tests of controls? With reference to the three (3) main risk components of the Audit Risk Model , explain the

What is the purpose of tests of controls? With reference to the three (3) main risk components of the Audit Risk Model, explain the circumstances where it is NOT appropriate for the Auditor to test the controls of the client entity.

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Tests of controls are performed by auditors to assess the effectiveness of internal controls within a client entitys financial reporting process The p... blur-text-image

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