Which of the following is NOT a part of tests of control?
A) Performance
B) Observation
C) Inquiry
D) Inspection of physical evidence
Correct Answer:
Verified
Q39: An auditor watching an employee prepare a
Q40: Internal controls can _.
A)only include certain procedures
Q41: If the auditor intends to assess control
Q42: Important information obtained through inquiry _.
A)should be
Q43: If there is a high risk of
Q45: Processing auditor test data using the client's
Q46: When performing an integrated audit (to issue
Q47: The tolerable deviation rate _.
A)is the maximum
Q48: In the audit of a private company,
Q49: The procedure that relies on the auditor
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