Which of the following would least likely 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 typically used in substantive testing rather than tests of controls. Tests of controls usually involve inspection, observation, and inquiry, which are more direct methods of assessing whether the internal controls are functioning as intended.

Which of the Following Would least likely Be Included in an Auditor's