Which one of the following types of evidence would NOT be obtained in tests of controls?
A) Reperformance
B) Inquiry of the client
C) Documentation
D) Physical examination

Question

Quizplus · Accepted Answer

Physical examination is a type of substantive procedure, not a test of control. Tests of controls focus on obtaining evidence about the effectiveness of the client's internal controls, such as inquiry of the client and documentation review. Reperformance may also be used to test the effectiveness of controls.

Which One of the Following Types of Evidence Would NOT