The Purpose of Tests of Controls Is to Provide Reasonable

question 16

Multiple Choice

The purpose of tests of controls is to provide reasonable assurance that the:

• A) entity has complied with requirements of quality control.
• B) accounting treatment of transactions and balances is valid and proper.
• C) entity has complied with disclosure requirements of generally accepted accounting principles.
• D) accounting control procedures are operating effectively.

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Definitions:

Advanced Boot Option

A menu accessed upon startup of a computer, offering a choice of diagnostic tools and different methods of booting the system.

Safe Mode

A diagnostic boot mode in Windows operating systems used to troubleshoot and fix problems by starting the OS with a minimal set of drivers and services.

Low Resolution

Describes an image or display with a relatively small number of pixels, resulting in less detail.

System Restore

A utility that makes a snapshot of the registry and backs up certain dynamic system files. When a problem occurs, use this utility to take your system back to a time before the error started.