Which of the following procedures would be least likely to be included in an auditor's test of controls?
A)Observation.
B)Enquiry.
C)Confirmation.
D)Inspection.

Question

Quizplus · Accepted Answer

Confirmation typically involves communicating with a third party and is more commonly associated with substantive testing rather than testing of controls. Observation, enquiry, and inspection are all commonly used procedures in testing of controls.

Which of the Following Procedures Would Be Least Likely to Be