Which of the following procedures most likely would be included as part of an auditor's tests of controls?
A)Inspection.
B)Reconciliation.
C)Confirmation.
D)Analytical procedures.

Question

Quizplus · Accepted Answer

Inspection is a common test of controls performed by auditors. It involves examining documents, records, and other tangible evidence to determine whether controls are operating effectively. Reconciliation and confirmation are generally substantive auditing procedures rather than tests of controls, while analytical procedures can be either a test of controls or a substantive procedure depending on their purpose.

Which of the Following Procedures Most Likely Would Be Included