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Should auditors consider performing test of both the design

Design & Operating Effectiveness

1. Should auditors consider performing test of both the "design adequacy" and "operating effectiveness" of key controls activities in every audit? Why or why not?

2. Is evaluating control design more challenging than evaluating operating effectiveness? Include your arguments for your position. Make sure to critique at least one other student's posting in addition to your own.

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Auditing: Should auditors consider performing test of both the design

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Auditing: Should auditors consider performing test of both the design

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