The procedure that relies on the auditor testing the physical evidence to verify that a control has been performed properly _______.
A)is referred to as reperformance
B)is referred to as recalculation
C)is known as inspection of physical evidence
D)is known as inspection of computer systems

Question

Quizplus · Accepted Answer

Inspection of physical evidence involves the auditor examining physical documents, records, or tangible assets to verify that a control has been properly executed. This contrasts with reperformance or recalculation, which involve the auditor independently executing procedures or calculations to verify accuracy or compliance. Inspection of computer systems, while it may involve physical elements, is more focused on the technological aspects and systems controls rather than the physical evidence of control performance.

The Procedure That Relies on the Auditor Testing the Physical