Auditors obtain an understanding of the internal control through all of the following except
A) Previous experience with the company.
B) Responses to inquiries directed to client personnel.
C) A substantive testing audit plan.
D) A walk-through of one or more transactions.

Question

Quizplus · Accepted Answer

Substantive testing audit plan is used to test the accuracy of financial statements but does not provide an understanding of the internal control. A, B, and D are all methods used by auditors to obtain an understanding of internal control.

Auditors Obtain an Understanding of the Internal Control Through All