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

question 42

Multiple Choice

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

• A) Tests comparing inventory pricing to vendors' invoices.
• B) Tests of the specific items making up the balance in a given general ledger account.
• C) Tests of the additions to property, plant and equipment by physical inspections.
• D) Tests of the signatures on purchase orders to a list of approved signatories.

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Definitions:

Tectospinal Pathway

A neural pathway originating in the tectum of the midbrain that is involved in coordinating head and eye movements.

Gag Reflex

An involuntary contraction of the back of the throat, triggered by an object touching the roof of the mouth, back of the tongue, or area around the tonsils.

Glossopharyngeal Nerve

The ninth cranial nerve, which is involved in tasting, swallowing, and other functions of the throat and mouth.

Trigeminal Nerve

The fifth cranial nerve, responsible for sensory data from the face and head, and motor functions such as biting and chewing.