To obtain evidential matter about control risk, an auditor selects tests from a variety of techniques including:
A)Inquiry.
B)Analytical procedures.
C)Calculation.
D)Confirmation.

Question

Quizplus · Accepted Answer

Inquiry is a technique auditors use to gather evidence about control risk by asking knowledgeable individuals within the entity. Analytical procedures are typically used for understanding the entity's business and identifying areas of potential risk, rather than directly testing control risk. Calculation is often part of substantive testing rather than testing of controls. Confirmation is used to verify account balances and transactions with third parties, not specifically for assessing control risk.

To Obtain Evidential Matter About Control Risk, an Auditor Selects