Which of the Following Tests of Controls Most Likely Would

question 7

Multiple Choice

Which of the following tests of controls most likely would help assure an auditor that goods shipped are properly billed?

• A)Scan the sales journal for sequential and unusual entries.
• B)Examine shipping documents for matching sales invoices.
• C)Compare the accounts receivable ledger to daily sales summaries.
• D)Inspect unused sales invoices for consecutive prenumbering.

---

Definitions:

External Variables

Factors outside the individual that can influence their behavior or the outcome of a situation, including environmental, social, or economic conditions.

Independent Variables

Factors in an experiment that are deliberately changed or manipulated to investigate their effects on dependent variables.

Dependent Variables

In an experiment, these are the variables that are being tested and measured, expected to change as a result of manipulations to the independent variables.

Participant Confidentiality

The ethical obligation to protect the privacy of individuals participating in research by not disclosing their personal information.