Which of the following types of evidence would an auditor most likely examine to determine whether internal controls are operating as designed?

Question

Quizplus · Accepted Answer

Choice "D" is correct. The examination of client records documenting the use of EDP programs is a test of controls. Choice "A" is incorrect. Confirmations of receivables verifying account balances is a substantive test, not a test of controls. Choice "B" is incorrect. Obtaining letters of representation corroborating inventory pricing is a substantive test, not a test of controls. Choice "C" is incorrect. Attorneys' responses to the auditor's inquiries are part of a substantive test, not a test of controls.

Which of the Following Types of Evidence Would an Auditor