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:

Enterprise

A business or company, often referred to in contexts involving strategic or financial discussions.

Segment Assets

The specific assets associated with a division or segment within a company, used for assessing its performance and often reported in financial statements.

Disclosed

Revealed or made known, often referring to the sharing of information that was previously private or confidential.

LIFO Method

Last In, First Out method; an inventory valuation approach where the most recently produced or acquired items are the first to be expensed.