When evaluating inventory controls, an auditor would be least likely to
A)inspect documents.
B)make inquiries.
C)observe procedures.
D)consider policy and procedure manuals.

Question

Quizplus · Accepted Answer

When evaluating inventory controls, an auditor would be least likely to consider policy and procedure manuals, as these are not considered as reliable evidence by nature. Inspecting documents, making inquiries, and observing procedures are all standard audit procedures to evaluate inventory controls.

When Evaluating Inventory Controls, an Auditor Would Be Least Likely