The Control Which Is Least Likely to Be Used as an Attribute

question 47

Multiple Choice

The control which is least likely to be used as an attribute in an audit sampling plan for tests of controls is:

• A) authorisation of sale by appropriate sales order department personnel
• B) approval of credit by authorised credit department personnel
• C) hiring of competent personnel only
• D) existence of a sales invoice copy

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Definitions:

Genetics

The study of heredity and the variation of inherited characteristics.

Emotional Intelligence

The ability to perceive, control, and evaluate emotions in oneself and others, and to use this information to guide one's thinking and actions.

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Traditional views refer to beliefs, values, or practices that have been long established and passed down through generations.

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Children who display exceptional intellectual abilities, creativity, or talent at a level significantly ahead of their chronological peers.