Tests of Controls. The nature of the tests of controls is that the tests generally consist of one or a combination of four types of evidencegathering techniques: 1) inquiry of client personnel (2) observation (3) examination of documents (inspection), and (4) reperformance.

Required

A. Describe each type of evidence-gathering technique. Which do you think is most used by auditors in the field? Least used?

B. For each evidence-gathering technique give an example of how you would use it to gather evidence about internal controls involving sales in a retail grocery store.