...诉法院（the Court of Appeal）的典型案例，我们不难发现法院认定雇佣合同的几种方法 有效控制认定法（Effective control test）
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Auditors should design the test of controls to obtain sufficient and appropriate evidence about the effective operation of the control.
注册会计师应当设计控制测试，以获取控制有效运行的充分、适当的审计证据。
Methods: Various kinds of check-up and test and questionnaire investigation methods are used to evaluate the quality control system for measurement of being effective and reasonable.
方法采用各种考核、测试和有关问题问卷调查的方法，评价该教学质量控制体系的有效性、合理性。
Observation. Observation is an effective method to test the operation of internal control (e. g., separation of duties) without written record.
观察。观察是测试不留下书面记录的控制(如职责分离)的运行情况的有效方法。
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