Audit evidence concerning proper segregation of duties ordinarily is best obtained by a. Inspection of documents prepared

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Audit evidence concerning proper segregation of duties ordinarily is best obtained by

a. Inspection of documents prepared by a third party, but which contain the initials of those applying client controls.

b. Observation by the auditor of the employee performing control activities.

c. Preparation of a flowchart of duties performed and available personnel.

d. Making inquiries of co-workers about the employee who applies con- trol activities.

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Auditing And Assurance Services

ISBN: 9780073527086

7th Edition

Authors: William MessierSteven Glover

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