The purpose of tests of controls is to provide reasonable assurance that
a. the entity has complied with requirements of quality control.
b. internal control procedures are functioning as intended.
c. the entity has complied with gaap disclosure requirements.
d. accounting treatment of transactions and balances is valid and proper.

b.

Explanation:

The purpose of tests of controls is to provide reasonable assurance that internal control procedures are functioning as intended. There are seven internal control procedures that need to be functioning correctly, these are the following.

The tests of control make sure that no problems arise during each and every one of these procedures in order for everything to run smoothly and legally.

what are the statements

answer; substantive law;