Inspection of documents can only be used as a test of controls.

Question

Quizplus · Accepted Answer

Inspection of documents can be used both as a test of controls and a substantive procedure. As a test of controls, it helps to evaluate the effectiveness of the controls in place that ensure the completeness and accuracy of transactions and data recorded in the documents. As a substantive procedure, it helps to gather evidence about the accuracy and completeness of the transactions and data recorded in the documents themselves.

Inspection of Documents Can Only Be Used as a Test