Which of the following is not a primary procedure auditors use to obtain sufficient knowledge about the design of the relevant controls and to determine whether they have been implemented (placed in operation)? A)Previous experience with the entity. B)Inquiries of appropriate management personnel. C)Performance of substantive procedures. D)Inspection of document and records.

Question

Quizplus · Accepted Answer

Performance of substantive procedures is not a primary procedure used to obtain knowledge about control design and implementation. While substantive procedures may provide evidence about the effectiveness of controls, they do not help auditors understand the design and implementation of those controls. The other options listed (previous experience, inquiries to management, and inspection of documents) are all primary procedures used to gain knowledge about controls.

Which of the Following Is not a Primary Procedure Auditors