Test of controls are done during risk assessment procedure or during Further audit procedures?

Sanket Gupta (Jammu) (6 Points)

08 June 2022  

Do we apply "test of controls" during risk assessment procedures or at the time of further audit procedures? As per ICAI they are applied during Further Audit Procedures but then how do we know "control risk" at the time of risk assessment procedures if we don't apply "test of controls" initially. I hope I was able to communicate my question properly to you, if not let me know I'll add further details thanks.