MENU
An auditor wishes to perform tests of controls on a client's cash disbursements procedures. If the control activities leave no audit trail of documentary evidence, the auditor most likely will test the procedures by:
Suggested Answer: C
Get Premium CPA-Auditing Questions
as Interactive Web-Based Practice Test or PDF
Real Exam Format
Detailed Explanations
Instant Access
Get Your Practice Test
26 comments · newest first
SH
Shaun
1 month ago
Definitely C. You can't rely on documents that aren't there!
AN
Antonette
1 month ago
I was torn between A and C, but C makes more sense.
EV
Evan
2 months ago
Agreed! Inquiry helps clarify the procedures too.
HI
Hildred
2 months ago
I think it's C. Observation is key when there's no audit trail.
SO
Sophia
2 months ago
Yeah, without documentation, you can't rely on analytical methods. C is the way to go!
MA
Malcolm
2 months ago
I was torn between A and C, but C makes more sense for controls.
JE
Jennie
2 months ago
Agreed! Inquiry helps clarify the procedures too.
AR
Artie
2 months ago
I think it's definitely C. Observation is key when there's no paper trail.
VA
Valentin
3 months ago
Yeah, without documentation, you can't rely on analytical methods. C is the way to go!
KI
Kirk
3 months ago
I was torn between A and C, but C makes more sense for controls.
WI
Wilda
3 months ago
Agreed! Inquiry helps clarify the procedures too.
ST
Stefany
3 months ago
I think it's definitely C. Observation is key when there's no paper trail.
MA
Martin
3 months ago
Just to clarify, confirmation isn't a control test, right?
PH
Phyliss
4 months ago
Totally agree, C is the way to go for this situation!
GE
German
5 months ago
Wait, how can you test controls without any documentation? Seems risky!
AL
Alayna
5 months ago
I thought analytical procedures could work too?
HE
Helga
5 months ago
Definitely C! Observation and inquiry are key when there's no paper trail.
TO
Toshia
6 months ago
I thought confirmation could work too, but I guess not!
SK
Skye
6 months ago
Analytical procedures are definitely not for controls, good call!
EL
Eloisa
6 months ago
Wait, can you really test controls without any evidence?
BE
Bernadine
6 months ago
Totally agree, C is the way to go!
ST
Stefany
6 months ago
Gotta go with observation and inquiry for no audit trail!
JO
Joanne
6 months ago
I feel like I might confuse the terms sometimes. I know observation is important, but I’m not entirely clear on how inquiry fits in with testing controls.
BL
Blair
7 months ago
I practiced a similar question where we had to determine the best approach without an audit trail. I think observation and inquiry were the right answers there too.
HA
Haydee
7 months ago
I’m a bit unsure about this one. I thought analytical procedures could also be used in some control tests, but maybe that’s only for substantive testing?
VI
Virgilio
7 months ago
I remember we talked about how observation and inquiry are key when there's no documentation to rely on. It makes sense for testing controls.