Auditors gather evidence using all of these EXCEPT:
AInspection
BInquiry
CRecalculation
DPromoting the client's productCORRECT
ACCAAudit & Assurance
AI
Toaster Teacher
Why the answer is D, and why the others tempt you.
ISA 500 procedures: inspection, observation, inquiry, confirmation, recalculation, re-performance, analytical procedures.
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