Which of the following are examples of internal control tests used by the auditor to gather evidence about the effectiveness of internal controls?
A)external confirmation
B)observation of the application of the control
C)inspection of documents,reports,and computer files
D)analytical procedures
E)reperformance
F)both A and C
G)both A and D
H)Both B and E
I)both C and D

Question

Quizplus · Accepted Answer

Observation of the application of the control and reperformance are examples of internal control tests used by the auditor to gather evidence about the effectiveness of internal controls. External confirmation, inspection of documents, reports, and computer files, and analytical procedures are not internal control tests, but rather substantive procedures used to gather evidence about the accuracy and completeness of transactions and account balances.

Which of the Following Are Examples of Internal Control Tests