Which one of the following types of evidence would NOT be obtained in tests of controls?
A) re-performance
B) inquiry of the client
C) documentation
D) physical examination

Question

Quizplus · Accepted Answer

Physical examination would not be obtained in tests of controls, as it is a type of substantive procedure used in substantive testing to obtain evidence about the existence, completeness, and valuation of assets or liabilities. Tests of controls primarily involve evaluating the effectiveness of the client's internal controls in preventing and detecting errors or fraud. The other options (A, B, and C) are all types of evidence commonly obtained during tests of controls.

Which One of the Following Types of Evidence Would NOT