ExpertMedium1 markMultiple Choice
CPA · Question 74 · Area III: SOC Engagements
Which testing procedure provides the highest level of assurance for operating effectiveness?
Which testing procedure provides the highest level of assurance for operating effectiveness?
Answer options:
A.
Inquiry
B.
Observation
C.
Inspection
D.
Reperformance
How to approach this question
Hierarchy of evidence: Inquiry < Observation < Inspection < Reperformance.
Full Answer
D.Reperformance✓ Correct
Reperformance
Reperformance involves the auditor independently executing the control to verify the result. It is the strongest form of evidence.
Common mistakes
Thinking Inspection is stronger than Reperformance.
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