In testing control activities, an auditor ordinarily selects from a variety of techniques, including:
A)inquiry and analytical procedures.
B)reperformance and observation.
C)comparison and confirmation.
D)inspection and verification.

Question

Quizplus · Accepted Answer

While all the techniques listed may be used in testing control activities, reperformance and observation are the most effective as they involve the auditor physically testing the control activity and observing it in action. Inquiry and analytical procedures may not provide sufficient evidence of the effectiveness of the control activity, while comparison and confirmation may not be applicable to all control activities. Inspection and verification may be useful in some cases, but do not provide the same level of direct evidence as reperformance and observation.

In Testing Control Activities, an Auditor Ordinarily Selects from a Variety