Applying a data analytical approach to tests of controls is least likely to result in which of the following? A)Testing a number of control simultaneously electronically. B)Documenting the engagement through an electronic representation letter obtained monthly. C)Testing all incidents of operation of a control during the year. D)Following up sample results with an analysis of the entire population.

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Quizplus · Accepted Answer

Documenting the engagement through an electronic representation letter obtained monthly is not related to the application of a data analytical approach to tests of controls. The other options (A, C, D) are all potential outcomes of applying a data analytical approach to tests of controls.

Applying a Data Analytical Approach to Tests of Controls Is