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:

Mid-Third Century

The period roughly from 250 to 260 AD, part of the classical era of history.

Prefiguration of Christ

The interpretation of events, persons, or symbols in the Old Testament as foreshadowing or anticipating Christ's life and work.

King David

A significant figure in Jewish, Christian, and Islamic traditions, celebrated as the second king of Israel and a forefather of Jesus, renowned for his religious devotion and poetry, notably the Psalms.

Moses

A key figure in the Abrahamic religions, regarded as a prophet, lawgiver, and leader who liberated the Israelites from Egyptian slavery.