Assurance providers obtain evidence using procedures set out in ISA 500.
Identify which type of audit procedures is / are correctly paired with each tests carried out by an auditor.
TestsAudit procedures
(i)The assurance provider writes to a sample of customers asking them to inform him of the balance they owe the Inspection company at the year end
(ii)The assurance provider looks at a share certificate to confirm that the company has an investment in Company AObservation
(iii)The assurance provider attends the inventory count and ensures that it is being carried out in accordance with Confirmation the issued instructions
A . (i) and (ii) only
B . (ii) and (iii) only
C . All are correct
D . All are incorrect
Answer: D