… emphasise the importance of the auditor’s decisions about controls relating to accounting estimates, including decisions about whether: There are controls relevant to the audit, for which the auditor is … To test the operating effectiveness of relevant controls. …

… planned reliance on the operating effectiveness of controls. If the auditor does not perform tests of controls, the auditor’s assessment of the risk of material … level cannot be reduced for the effective operation of controls with respect to the particular assertion. [1] …

… audit procedures (including, where appropriate, tests of controls) need to be responsive to the reasons for the …

… emphasise the importance of the auditor’s decisions about controls relating to accounting estimates, including decisions about whether: There are controls relevant to the audit, for which the auditor is … To test the operating effectiveness of relevant controls. …

… planned reliance on the operating effectiveness of controls. If the auditor does not perform tests of controls, the auditor’s assessment of the risk of material … level cannot be reduced for the effective operation of controls with respect to the particular assertion. [6]   …

… audit procedures (including, where appropriate, tests of controls) need to be responsive to the reasons for the …

… of the entity and its environment, including the entity’s internal control, as required by ASA 315, [8]  the auditor … matters in 13(a)–(c) above. (Ref: Para. A27 ) The Entity's Internal Control The nature and extent of oversight and …

… the auditor shall obtain an understanding of the entity’s controls, including control activities, relevant to that …

… evidence as to the operating effectiveness of relevant controls, if: The auditor’s assessment of risks of material … at the assertion level includes an expectation that the controls are operating effectively, or Substantive procedures … to accounting estimates, the auditor’s tests of such controls shall be responsive to the reasons for the …

… auditor’s further audit procedures shall include tests of controls in the current period if the auditor plans to rely on those controls. When the approach to a significant risk consists …