Glossary
Here you'll find all the terms and other links to the
- Assurance Engagement
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- Assurance Engine
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- Audit
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- Control Action
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- Control Activity
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- Evidence
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- NAPE Assurance Procedure
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- NAPE Test of Detail
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- Test of Details
A procedure which evaluates direct evidence to either detect material misstatements or a non-compliance assertion.
Context
Test of Details concepts is commonly used when auditing financial statement. Attestify broadens the use of this term to represent the evaluation of specific details of evidence to validate the assertion of compliance.
Example
An example test of details would be, "Verify that the person who submitted a change request is not the person who approved the change request." This test of detail would require to pieces of data from one or more pieces of evidence. It would require the identity of person who submitted the change, and teh identity of the person(s) who approved the change. If these submitter is not part of the approvals, then there is no material misstatement and this test determines that the subject of this question is compliant.
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