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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Definitions:

Source Program

The original code written in a programming language that is then compiled or interpreted to be executed by a computer.

Embedded Object

An item that is inserted into a document but continues to exist as a separate file, allowing for dynamic updates from the source file.

Linked Object

An object in a document that remains connected to its source, allowing for automatic updates if the source changes.

Destination Program

Software that receives data or documents transferred from another program, often as part of an integration or sharing process.