Which of the following procedures most likely would not be included as part of an auditor's tests of controls?
A)Enquiry.
B)Inspection.
C)Analytical procedures.
D)Observation.

Question

Quizplus · Accepted Answer

Analytical procedures are typically used in substantive testing to evaluate the reasonableness of account balances, rather than as part of tests of controls which are specifically designed to assess the effectiveness of a client's internal controls. Enquiry, inspection, and observation are all common tests of controls that may be used by auditors to evaluate the effectiveness of a client's internal controls.

Which of the Following Procedures Most Likely Would Not Be