When considering the relationships between types of audit tests and evidence, which of the following procedures are used for both obtaining an understanding of internal control and for conducting tests of controls?
A) inspection, recalculation, observation, inquiry, and reperformance
B) inspection, recalculation, external confirmation, and reperformance
C) recalculation, observation, inquiry, analytical procedures, and reperformance
D) analytical procedures, inspection, recalculation, and reperformance

Question

Quizplus · Accepted Answer

Inspection, observation, inquiry, and reperformance are procedures used for both obtaining an understanding of internal control and conducting tests of controls.

When Considering the Relationships Between Types of Audit Tests and Evidence