Which phase(s) of the audit uses inquiries of clients as a type of evidence?
A) plan and design
B) tests of controls and substantive tests of transactions
C) completion of the audit and issuance of the audit report
D) all of the above

Question

Quizplus · Accepted Answer

Inquiries of clients are used throughout all phases of an audit as a form of evidence gathering. This includes the planning and design phase to understand the client's environment, the testing phase to assess the effectiveness of controls and the accuracy of transactions, and the completion phase to finalize opinions before issuing the audit report.

Which Phase(s) of the Audit Uses Inquiries of Clients as a Type