Which One of the Following Audit Tests Would Be Regarded

question 68

Multiple Choice

Which one of the following audit tests would be regarded as a test of a control?

• A) Tests of the specific items making up the balance in a given general ledger account
• B) Tests of matching batch totals of quantities shipped to quantities billed
• C) Tests of the additions to property, plant and equipment by physical inspections
• D) Tests of the inventory pricing to vendors' invoices

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Definitions:

Population

The total number of people inhabiting a specific area or the entire planet, essential for demographic studies.

Mechanical Solidarity

A concept in sociology that describes a form of social cohesion derived from the homogeneity of individuals in a society, often found in traditional and small-scale societies.

Organic Solidarity

A term referring to the social cohesion that arises when individuals in a society perform a wide variety of specialized roles and thus become interdependent.

Cohesiveness

The quality of forming a united whole, especially in social groups, characterized by mutual agreement, solidarity, and attachment among members.