Which of the following types of evidence is not available when using substantive tests of transactions?
A) inspection
B) confirmation
C) inquiries of the client
D) reperformance

Question

Quizplus · Accepted Answer

Confirmation is a type of evidence that is typically only available when performing tests of details for account balances, rather than substantive tests of transactions. Substantive tests of transactions typically rely on inspection, inquiries of the client, and reperformance as the primary types of evidence.

Which of the Following Types of Evidence Is Not Available