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

question 90

Multiple Choice

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

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

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Definitions:

Mathematical Average

The sum of a list of numbers divided by the count of numbers in the list, commonly referred to as the mean.

Median

The middle value in a data set when it is arranged in ascending or descending order, effectively dividing the data set in half.

Set Of Data

A collection of values or observations, that can be analyzed to find patterns and draw conclusions.

Mode

The number that has the highest frequency of occurrence in data.