Enquiry involves the auditor:
A)the auditor observing the actual control being performed.
B)using questioning skills to determine how the control is completed and whether it appears to have been carried out properly and on a timely basis.
C)re-performing the control to test its effectiveness.
D)testing the physical evidence to verify that a control has been performed properly.

Question

Quizplus · Accepted Answer

Enquiry involves using questioning skills to determine how the control is completed and whether it appears to have been carried out properly and on a timely basis. It does not involve observing the actual control being performed or re-performing the control to test its effectiveness. Testing physical evidence is also a separate audit procedure.

Enquiry Involves the Auditor