What Are Tests of Controls

question 124

Multiple Choice

What are tests of controls?

• A)Audit procedures designed to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level.
• B)Audit procedures designed for the determining the amount of time spent testing the client's internal controls and conducting detailed testing of transactions and account balances.
• C)Audit controls for developing an audit plan that details the nature, extent, and timing of audit procedures to be performed.
• D)Audit timelines of when audit activities occur for the audit of a client that uses a calendar year-end.

---

Definitions:

Dorsal Gluteal

Referring to the upper portion of the buttocks, a site for intramuscular injections.

Deltoid

A large, triangular muscle covering the shoulder joint that is responsible for lifting the arm and giving the shoulder its range of motion.

Aspiration

The act of drawing in or out using a sucking motion, especially the inhalation of foreign objects into the respiratory tract.

Stronger Side

Refers to the more dominant or physically powerful side of a person's body, often developed through natural preference or training.