What aspect is NOT typically included in the description of test of controls?

The description of a test of controls generally includes specific aspects that help auditors understand and evaluate the effectiveness of internal controls within an organization. While other elements contribute to this understanding, financial recommendations are not typically included in the description of test of controls. This is because tests of controls focus on assessing the design and operation of specific controls to determine whether they are effective in preventing or detecting misstatements.

The nature of the services performed, the number of deviations found, and the number of items tested are all crucial details that provide insight into how the tests were conducted. They inform the auditor about the type of controls being tested, the effectiveness of those controls based on identified exceptions, and the scope of the audit work performed. Financial recommendations would belong more to the analysis and improvement stage following the audit, rather than being part of the control testing description itself. This highlights a clear distinction between assessing controls and offering financial guidance or recommendations.