To obtain an understanding of significant processes and relevant subprocesses,auditors would be least likely to use which of the following techniques?
A) Reviewing management documentation.
B) Inquiry.
C) Scanning.
D) Transaction walkthroughs.

Question

Quizplus · Accepted Answer

Scanning is a technique used to quickly review large amounts of information in order to identify specific items of interest. It is not a thorough enough technique to obtain an understanding of significant processes and relevant subprocesses. The other options (A, B, and D) are all techniques that auditors would use to obtain a more complete understanding of the processes being audited.

To Obtain an Understanding of Significant Processes and Relevant Subprocesses,auditors