An auditor is likely to use four types of procedures to support the operating effectiveness of internal controls.Which of the following would generally not be used?
A)Make inquiries of appropriate client personnel
B)Examine documents, records, and reports
C)Reperform client procedures
D)Inspect design documents

Question

Quizplus · Accepted Answer

While examining design documents may be useful for understanding the intended design of internal controls, it would not be a reliable way to assess their operating effectiveness. Therefore, option D (Inspect design documents) would generally not be used by auditors to support the operating effectiveness of internal controls. Instead, auditors would rely on the other three options: making inquiries of appropriate client personnel, examining documents, records, and reports, and reperforming client procedures.

An Auditor Is Likely to Use Four Types of Procedures