When reading the materials of test of control, I am quite confused about the timing of test control in Becker CPA review. Please advise and discuss.

In books, it says that" auditor may choose to test the operating effectiveness of controls concurrently with obtaining an understanding of internal control".

And ˇ°only those controls that are suitably designed to prevent or detect material misstatements are subject to tests of operating effectiveness."  Does it mean that auditors should evaluate the design of control first (part of understanding of internal control), and then test of operating effectiveness?

So I am quite confused about who is first, and who is next...

It is a real question from becker cpa supplemental simulation A-internal control.

thanks for advise...

IMO, understanding/evaluating design of internal control first and then, tests of controls for operating effectiveness.

I guess it's at discretion of the auditor if he wants to tests the operating effectivess alongwith obtaining an understanding of internal control. (if it is efficient -- not mandatory)

I assume this from page A3-60 -- Becker !

Someone pls do verify... Thanks!

I think this has to something to do with procedures done to obtain understanding of the internal control also act as tests of measuring operating effectiveness of the internal control sometimes.

There might be some overlap between the procedures mentioned above.

Does that make sense!