Which one of the following is NOT typically a type of audit evidence the auditor would use in obtaining an understanding of internal controls?
A) documentation
B) inquiry
C) observation
D) reperformance

Question

Quizplus · Accepted Answer

Reperformance is typically used as a substantive testing procedure to test the effectiveness of controls, rather than as a way to obtain an understanding of internal controls. The other options, documentation, inquiry, and observation, are all commonly used methods for understanding and assessing internal controls.

Which One of the Following Is NOT Typically a Type