In general,which of the following would an auditor not typically perform as part of gaining an understanding of the client's controls?
A)A walkthrough of the process.
B)Inquiry.
C)Observation.
D)All of these are used to gain an understanding of the controls.

Question

Quizplus · Accepted Answer

All of these options are commonly used by auditors to gain an understanding of the client's controls. A walkthrough involves tracing a transaction through the client's system to see how it is processed and controlled. Inquiry involves asking the client's personnel about their roles and responsibilities, as well as any controls they use. Observation involves watching the client's personnel perform their duties to see how controls are implemented in practice. All of these methods provide valuable insights to the auditor about the client's internal controls.

In General,which of the Following Would an Auditor Not Typically