Inspection of physical evidence is a control test used by auditors. It: (a) Relies on questioning skills.

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Inspection of physical evidence is a control test used by auditors. It: 

(a) Relies on questioning skills. 

(b) Is subject to a limitation because employees may be more diligent when they know they are being observed. 

(c) Relies on testing the physical evidence. 

(d) Requires the auditor to re-perform the control.

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Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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