To obtain audit evidence about control risk, an auditor selects tests from a variety of techniques including:

Question

Quizplus · Accepted Answer

Choice "A" is correct. Tests of controls include such procedures as inspecting documentation, inquiry, observation, and reperformance. Choice "B" is incorrect. Analytical procedures are used for planning purposes, as substantive tests, and as an overall final review, but they do not provide evidence about control risk. Choice "C" is incorrect. Calculation is used as a substantive test rather than as a test of controls. Choice "D" is incorrect. Confirmation represents a substantive test rather than a test of controls.

To Obtain Audit Evidence About Control Risk, an Auditor Selects