[Jchen]

Hi Everyone,

I’m confused with this question and need some help!

In assessing control risk, an auditor ordinarily selects from a variety of techniques, including

A. Inquiry and analytical procedures.

B. Reperformance and observation.

C. Comparison and confirmation.

D. Inspection and verification.

Answer: B. Reperformance and observation. Tests of controls directed toward effectiveness or operation of a control would ordinarily include inquiries, inspections of documents, observation, and reperformance of the application of a control. Thus, both reperformance and observation are used by an auditor to assess control risk.

Isn’t assessing control risk is a risk assessment procedure instead of test of control?

Why A is not the answer.

Please help!! Thanks in advance.