The sequence of steps in the auditor rsquo s consideration of internal control is as follows ndash ........

Auditing Concept of Auditing

The sequence of steps in the auditor’s consideration of internal control is as follows –

Obtain an understanding, design substantive test, perform tests of control, and make a preliminary assessment of control risk

Design substantive tests, obtain an understanding, perform tests of control, and make a preliminary assessment of control risk

Obtain an understanding, make a preliminary assessment of control risk, perform tests of control, design substantive procedures.

Perform tests of control, obtain and understanding, make a preliminary assessment of control risk, design

Obtain an understanding, make a preliminary assessment of control risk, perform tests of control, design substantive procedures.

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