Inspection is an activity that is performed in all of the audit stages.
In the control testing stage, inspection refers to the process of inspecting documentation for evidence of the performance, usually by an employee of the entity, of a control procedure. Inspection can provide evidence that the control was performed in the manner planned and continuously throughout the period of intended reliance. The reliability of evidence obtained through inspection of documentary evidence is variable. When evaluating evidence obtained through inspection, the auditor should adopt an attitude of professional scepticism .