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Gather all relevant testing data and results.
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List down the essential information such as test name, test date, test results, etc.
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Include a brief description of each test conducted.
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Summarize the overall testing process and outcomes.
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Table 1a Summary of Testing is a form used to report the results of testing performed on certain financial statement elements.
Entities subject to specific regulatory requirements or agreements mandating the submission of testing results.
The form is typically completed by documenting testing procedures, results, and any deviations from expected outcomes.
The purpose is to provide assurance on the reliability of financial statement information through independent testing.
Testing methods used, results obtained, any exceptions identified, and explanations for the deviations.
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