The Purpose of Tests of Controls Is to Provide Reasonable

question 34

Multiple Choice

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

• A) accounting treatment of transactions and balances is valid and proper.
• B) internal control procedures are functioning as intended.
• C) entity has complied with GAAP disclosure requirements.
• D) entity has complied with requirements of quality control.

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Definitions:

Nondiscriminatory Sentence

A sentence in communication that avoids bias, prejudice, or unfair references to gender, race, age, or other personal characteristics.

Millennial Generation

A demographic cohort following Generation X, typically defined as being born from the early 1980s to the mid-1990s to early 2000s.

Precise Language

The use of clear, exact, and accurate terms to convey a message.

Correct Idioms

The use of expressions that are grammatically correct and where the figurative meanings are appropriately applied.