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Can You Ignore Controls? Understanding When (and When Not) to Test Controls Under ASA 315 and ASA 330

Can auditors ever “ignore” controls? This focused 90-minute webinar unpacks what the auditing standards really say about controls — when you must understand them, when you should test them, and when substantive procedures alone might not be enough.

Through practical examples, participants will learn how to identify relevant controls, assess design and implementation, and document the rationale for their audit approach. The session clarifies how to meet the requirements of ASA 315 and ASA 330 without over- or under-auditing.

Key Topics Covered:

• What ASA 315 and ASA 330 require regarding controls
• When testing controls is mandatory or optional
• Evaluating design, implementation, and operating effectiveness
• Linking controls to assessed risks and audit responses
• Common pitfalls and documentation tips

Who Should Attend:
Audit partners, managers, and staff involved in audit planning, risk assessment, and execution.

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