With Respect to Timing, Tests of Controls _______

question 13

Multiple Choice

With respect to timing, tests of controls _______.

• A)are usually carried out after the firm's financial statement date
• B)are usually carried at the firm's financial statement date
• C)will usually be carried out at an interim date, often about three months prior to year-end
• D)will usually be carried out at an interim date, often about six months prior to year-end