The least likely procedure to obtain an understanding of the internal control structure would be:
A) reviewing previous experience with the client.
B) confirming transactions.
C) inspecting documents and records.
D) enquiring of appropriate management.

Question

Quizplus · Accepted Answer

Confirming transactions is more related to the substantive testing of transactions rather than understanding the internal control structure. The other options directly involve gathering information about how controls are designed and implemented.

The Least Likely Procedure to Obtain an Understanding of the Internal