Which type of evidence is not used by the auditor to obtain an understanding of the design and implementation of internal control?
A) inquiry
B) observation
C) confirmation
D) inspection

Question

Quizplus · Accepted Answer

Confirmation is typically used to obtain direct and reliable evidence from third parties, but it is not typically used to obtain an understanding of the design and implementation of internal control. The other three options (inquiry, observation, and inspection) are commonly used by auditors to obtain this understanding.

Which Type of Evidence Is Not Used by the Auditor