Inspection is used in every type of test except:
A) analytical procedures.
B) tests of details.
C) tests of transactions.
D) tests of controls.

Question

Quizplus · Accepted Answer

Inspection is a type of audit procedure used to examine records, documents, or tangible assets. It is applicable in tests of details, tests of transactions, and tests of controls, where auditors inspect relevant documents or assets to gather audit evidence. However, analytical procedures involve evaluation of financial information through analysis of plausible relationships among both financial and non-financial data, which does not typically involve inspection as defined in auditing standards.

Inspection Is Used in Every Type of Test Except