Which of the following is a method to test warranties in an audit?

Obtaining an estimate of warranty provision from management is an effective method to test warranties in an audit as it directly addresses the financial impact and recognition of warranty liabilities in the company's accounts. This approach allows auditors to assess whether the warranty provisions recorded in the financial statements are reasonable and in accordance with applicable accounting standards.

Auditors will usually evaluate the reasonableness of the estimate by examining the assumptions and the methodology that management used to arrive at that provision. This could involve analyzing historical warranty claim rates, reviewing warranty terms, and comparing the estimate against industry benchmarks. By auditing this estimate, auditors can ensure that the financial statements accurately reflect the potential liability associated with product warranties, which is crucial for providing a true and fair view of the company’s financial position.

The other methods listed, while related to customer satisfaction or employee performance, do not provide the same direct link to the warranty liabilities recognized in the financial statements. They may provide useful insights into product quality or customer relations, but they do not serve as an effective testing method for the financial implications of warranties.