For certain controls,such as segregation of duties,documentary evidence may not exist.An auditor would most likely test the procedures by
A) Reperformance and corroboration.
B) Observation and inquiry.
C) Inspection and vouching.
D) Confirmation and recomputation.

Question

Quizplus · Accepted Answer

Since documentary evidence may not exist for certain controls, the auditor would most likely test the procedures by using observation and inquiry. This would involve attending the business premises and observing how tasks are carried out to ensure that there is adequate segregation of duties. The auditor could also make inquiries of the relevant personnel to determine if the procedures are being followed correctly.

For Certain Controls,such as Segregation of Duties,documentary Evidence May Not