Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 10

Which of the following procedures most likely will provide an auditor evidence about whether an entity's controls are suitably designed to prevent or detect material misstatements a. Reperforming the controls for a sample of transactions.
B) Performing analytical procedures using data aggregated at a high level.
C) Vouching a sample of transactions directly related to the controls.
D) Observing the entity's personnel applying the controls.