Which of the following is NOT a type of audit evidence used in assessing internal control?
A) checking approval of customer sales orders
B) matching prices on sales invoices against a standard price list
C) observing staff performing their duties
D) observing the inventory count

Question

Quizplus · Accepted Answer

Observing the inventory count is primarily related to the audit of financial statement balances, specifically inventory, rather than assessing internal control over financial reporting. The other options directly relate to evaluating the effectiveness of internal controls.

Which of the Following Is NOT a Type of Audit