Which One of the Following Audit Tests Would Be Regarded

question 70

Multiple Choice

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

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

---

Definitions:

Approach-Avoidance Conflict

A psychological conflict that occurs when a goal or event has both attractive and repulsive aspects, leading to ambivalence.

Immune System

The body's defense mechanism against infections, diseases, and other foreign substances.

Prolonged Stress

A state of continuous stress exposure over a lengthy period, potentially leading to adverse health effects, including psychological and physical problems.

Antigens

Substances that the body recognizes as foreign and that can elicit an immune response.