Discuss AICPA CPA-Auditing Exam Topic 3 Question 131

To obtain audit evidence about control risk, an auditor selects tests from a variety of techniques including:

AInquiry.

BAnalytical procedures.

CCalculation.

DConfirmation.
Explanation
Choice 'a' is correct. Tests of controls include such procedures as inspecting documentation, inquiry, observation, and reperformance.
Choice 'b' is incorrect. Analytical procedures are used for planning purposes, as substantive tests, and as an overall final review, but they do not provide evidence about control risk.
Choice 'c' is incorrect. Calculation is used as a substantive test rather than as a test of controls.
Choice 'd' is incorrect. Confirmation represents a substantive test rather than a test of controls.

Suggested Answer: A

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12 comments · newest first

Alton 3 days ago

But analytical procedures are useful too, right?

Garry 8 days ago

Agreed! Inquiry gives insight into how controls are functioning.

Felix 13 days ago

I think inquiry is the best choice. It directly assesses controls.

Jerry 18 days ago

Calculation is more for substantive tests, not controls.

Evan 23 days ago

Wait, so confirmation isn't a test of controls? That seems off.

Fidelia 29 days ago

Totally agree, only inquiry really fits here.

Shantell 1 month ago

I thought analytical procedures could help with control risk too?

Marcos 1 month ago

Inquiry is definitely a key part of testing controls.

Billye 1 month ago

I definitely remember that tests of controls focus on the effectiveness of the controls themselves, but I’m not clear on how to differentiate between tests of controls and substantive tests.

Judy 2 months ago

I’m a bit confused about why confirmation isn’t considered a test of controls. I thought it was important for understanding the reliability of controls.

Carolynn 2 months ago

I think we practiced a question similar to this, and I recall that analytical procedures are more about evaluating financial information rather than assessing control risk.

Yuette 2 months ago

I remember we discussed that inquiry is a key part of tests of controls, but I’m not entirely sure how it fits with the other options.

AICPA CPA-Auditing Exam - Topic 3 Question 131 Discussion