Can somebody please explain difference between test of control and test of details

Priyam · 31 Aug 2025

Test of control ka matlab hota hai ki humlog entity ka Internal control ko check krte hai like purchase order authorise hai na koi bhi loop hole toh nhi hai jiske karan fs mai material misstatement ho sakta hai TOC helps us to plan our substantive Audit Procedure and TOD mai humlog actual testing krte hai like document inspect Krna and all