Enquiry involves the auditor
A) using questioning skills to determine how the control is completed and whether it appears to have been carried out properly and on a timely basis.
B) re-performing the control to test its effectiveness.
C) observing the actual control being performed.
D) testing the physical evidence to verify that a control has been performed properly.

Question

Quizplus · Accepted Answer

Enquiry involves the auditor asking questions to determine how a control is completed and whether it is carried out properly and on a timely basis. This is a test of control that relies on communication and observation rather than physical evidence or re-performance of the control.

Enquiry Involves the Auditor