An auditor is likely to use four types of procedures to support the operating effectiveness of internal controls. Which of the following would generally NOT be used?
A) make inquiries of appropriate client personnel
B) examine documents, records, and reports
C) reperform client procedures
D) inspect design documents

Question

Quizplus · Accepted Answer

Inspecting design documents may help the auditor understand the design of internal controls, but it would not provide evidence about their operating effectiveness. Therefore, it is generally not used to support the operating effectiveness of internal controls. The other options (making inquiries, examining documents, and reperforming client procedures) are commonly used procedures to support the operating effectiveness of internal controls.

An Auditor Is Likely to Use Four Types of Procedures