For certain controls, such as segregation of duties, documentary evidence may not exist. An auditor would most likely test the controls by:

Question

Quizplus · Accepted Answer

Choice "B" is correct. Controls for which documentary evidence does not exist, such as segregation of duties, would most likely be tested through observation and inquiry. Choice "A" is incorrect. Corroboration is a substantive test, which generally relies on documentary evidence. Choice "C" is incorrect. Vouching is a substantive test, which generally requires documentary evidence. Choice "D" is incorrect. Confirmation and recomputation are substantive tests, which generally depend on documentation.

For Certain Controls, Such as Segregation of Duties, Documentary Evidence