Which of the Following Is Not a Typical Test of Controls

question 15

Multiple Choice

Which of the following is not a typical test of controls when auditing debt and equity transactions?

• A)Inquiry of personnel performing the control.
• B)Comparing current year account balances with prior year account balances.
• C)Observation of the control being performed.
• D)Reperformance of the control by the auditor testing the control.

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Definitions:

Locale

A place or setting of an event, story, or situational context, often significant to its narrative or functionality.

Venue Questions

Legal issues regarding the most appropriate location or jurisdiction where a trial should be held.

Forum Selection Clauses

Provisions in a contract that designate the specific court or jurisdiction where disputes will be resolved.

Service of Process

The procedure by which a party to a lawsuit gives an appropriate notice of initial legal action to another party, court, or administrative body in an effort to exercise jurisdiction over that person so as to enable that person to respond to the proceeding before the court, body, or other tribunal.