Tests of Controls Are Conducted to Establish That

question 71

Multiple Choice

Tests of controls are conducted to establish that

• A) controls operate consistently throughout the period.
• B) there are no material misstatements in the financial statements.
• C) controls operate effectively.
• D) both a and c

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Definitions:

Special

Refers to something that is distinguished or different from the norm, often implying uniqueness or exceptional quality.

Support

The assistance or resources provided by individuals, groups, or organizations to help achieve a particular goal.

High Performance

Describes systems, organizations, or individuals that achieve superior results relative to their goals or benchmarks.

Teamwork

Working together as a group to reach a mutual goal or to finish a task in the most efficient and effective way possible.