Which of the following would be least likely to be included in an auditor's tests of controls?
A)Inspection.
B)Observation.
C)Inquiry.
D)Analytical procedures.

Question

Quizplus · Accepted Answer

Analytical procedures are primarily used in substantive procedures to obtain evidence about financial statement balances, rather than testing the effectiveness of controls. Inspections, observations, and inquiries are commonly used in tests of controls to assess whether the controls are operating effectively.

Which of the Following Would Be Least Likely to Be