The technique that involves the auditor using questioning skills to determine how the control is completed and whether it appears to have been carried out properly and on a timely basis is known as _______.
A)inquiry
B)observation
C)reperformance
D)recalculation

Question

Quizplus · Accepted Answer

Inquiry involves the auditor asking questions to understand the process of control and whether it was carried out effectively. Observation involves physically watching the control being completed, reperformance involves redoing the control and recalculation involves verifying the mathematical accuracy of data. None of these other techniques involve questioning skills to the extent that inquiry does.

The Technique That Involves the Auditor Using Questioning Skills to Determine