Which of the following is not a primary procedure auditors use to obtain sufficient knowledge about the design of the relevant controls and to determine whether they have been implemented (placed in operation)? Select one:
a. Previous experience with the entity.
b. Inquiries of appropriate management personnel.
c. Performance of substantive procedures.
d. Inspection of document and records.
Answer: Option c) Performance of substantive procedures.
Explanation:
Performance of substantive procedures is not a primary procedure auditors use to obtain sufficient knowledge about the design of the relevant controls and to determine whether they have been implemented (placed in operation)
primary procedure auditors use to obtain sufficient knowledge about the design of the relevant controls and to determine whether they have been implemented (placed in operation) was follows:
Therefore Performance of substantive procedures is not a primary procedure.
Thus, option c) is correct and remaining given options are incorrect.
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