Oliver DiPietro was testing the controls of Blue Coast Wholesale Fish Market. When testing controls, which one of the following evidence gathering procedures is used?
A) vouching of transactions
B) confirmations of accounts receivable
C) tracing of transactions to source documents
D) enquiry of client personnel

Question

Quizplus · Accepted Answer

Enquiry of client personnel is a common evidence gathering procedure used when testing controls to understand how controls are applied and to assess their effectiveness.

Oliver DiPietro Was Testing the Controls of Blue Coast Wholesale