Question

3. In auditing non current assets the test of control is conducted to check

Answer 1

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☞ TESTS OF CONTROLS

Ensure register reconciles to nominal ledger.

(iv) Test evidence of reconciliation of register to physical checks of existence and condition of assets.

(v) Check authorization of depreciation rates, and particularly changes in rates.

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Answer 2

Explanation:

TESTS OF CONTROLS

Ensure register reconciles to nominal ledger.

(i) Test evidence of reconciliation of register to physical checks of existence and condition of assets.

(ii) Check authorization of depreciation rates, and particularly changes in rates.

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