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:

Principle of Totality

A concept in bioethics and moral theology stating that individual components of a being can be sacrificed or altered for the well-being or survival of the whole organism.

Natural Law Theory

A philosophical theory that posits the existence of a body of law or morality that is derived from nature and binding upon human society.

Genetic Human

Refers to the aspects, characteristics, and conditions of a human being as determined by their DNA and genetics.

Moral Human

A concept referring to an individual who adheres to principles of right and wrong behavior in society, often guided by personal conscience and societal norms.