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The best clinical evaluation of the effects of incentive spirometry is achieved through auscultation of the chest before and after treatment. This method allows for the assessment of changes in lung sounds, which can indicate improvements in airway patency and lung expansion resulting from the incentive spirometry exercises. Increased airflow and improved lung function may lead to the reduction of abnormal lung sounds, such as wheezing or crackles, signifying a positive response to treatment.

While other methods such as FEV1 measurement and peak flow assessment provide quantitative data regarding lung function, they may not capture the qualitative changes in lung mechanics and aeration as effectively as auscultation. Additionally, arterial blood gas analysis, although valuable for understanding oxygenation and acid-base status, does not directly reflect the immediate impacts of incentive spirometry on lung function. Thus, auscultation serves as a practical, immediate, and patient-centered method of evaluating the therapeutic effects of incentive spirometry, making it the most suitable choice.