Which of the following is not appropriate for purposes of testing the effectiveness of controls?
A) Reperform client procedures.
B) Evaluate prior experience with the client.
C) Observe control- related activities.
D) Make inquiries of client personnel.

Question

Quizplus · Accepted Answer

Evaluating prior experience with the client is not a direct method of testing the current effectiveness of controls. It relies on historical information rather than assessing the current operation of controls. Methods like reperforming client procedures, observing control-related activities, and making inquiries of client personnel directly test how controls are currently functioning.

Which of the Following Is Not Appropriate for Purposes of Testing