Which of the following audit techniques most likely would provide an auditor with the most assurance about the effectiveness of the operation of internal control?

Question

Quizplus · Accepted Answer

Choice "C" is correct. Observation of client personnel provides an auditor with the most assurance about the effectiveness of the operation of an internal control. Choice "A" is incorrect. Observation by the auditor provides more assurance than mere inquiry. Inquiry alone generally will not support a conclusion for a lower assessed level of control risk. Choices "B" and "D" are incorrect. Recomputation of account balance amounts and confirmation with outside parties are substantive tests of account balances, not tests of controls.

Which of the Following Audit Techniques Most Likely Would Provide