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

question 37

Multiple Choice

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

• A)Tests of the additions to property, plant and equipment by physical inspections.
• B)Selecting debtors for a positive confirmation process.
• C)Tests comparing inventory pricing to suppliers' invoices.
• D)Tests of the signatures on sales orders to a list of approved signatories.

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Definitions:

Operant Conditioning

A pedagogical method where the adjustment of behavior intensity is conducted through consequence management.

Discrimination

Unjust or prejudicial treatment of different categories of people, especially on the grounds of race, age, sex, or disability.

Negative Reinforcement

Negative reinforcement is a behavioral psychology concept where the removal of an unfavorable stimulus strengthens a particular desired behavior.

Law of Effect

A principle stating that behaviors followed by favorable consequences become more likely, and behaviors followed by unfavorable consequences become less likely.