Which of the Following Is Not a Typical Test of Controls

question 15

Multiple Choice

Which of the following is not a typical test of controls when auditing debt and equity transactions?

• A)Inquiry of personnel performing the control.
• B)Comparing current year account balances with prior year account balances.
• C)Observation of the control being performed.
• D)Reperformance of the control by the auditor testing the control.

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Definitions:

Realigning Election

An election that results in a significant shift in the way voters align themselves politically, often leading to a long-term change in political landscape.

American Party System

The structured political party system in the United States, characterized by two major parties, the Democrats and Republicans, dominating electoral politics.

Third Parties

Political parties in a two-party system that are not one of the two dominant parties. They often struggle for representation and influence but can impact election outcomes and public policy debates.

Party Identification

An individual's loyalty or affinity towards a particular political party, often influencing their voting behavior.