Which of the Following Audit Tests Would Be Regarded as a Test

question 77

Multiple Choice

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

• A) comparison of the inventory pricing to vendors' invoices
• B) tests of the signatures on canceled checks to board of directors' authorizations
• C) tests of the additions to property, plant, and equipment by physical inspections
• D) review of the specific items making up the balance in a given general ledger account

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