The nature of tests of controls relates to the type of evidence obtained. Which of the following is not an example of a type of evidence relevant to tests of controls?
A) Inquiries of entity personnel.
B) Inspection of documents.
C) Observation of application of the control.
D) Inspection of signatures indicating performance of the control.
E) Reperformance of the application of the control by entity personnel.

Question

Quizplus · Accepted Answer

Reperformance of the application of the control by entity personnel is not a type of evidence for tests of controls because it involves entity personnel reperforming the control, rather than the auditor obtaining evidence through their own procedures such as inquiries, inspections, observations, or their own reperformance of controls.

The Nature of Tests of Controls Relates to the Type