Which of the Following Tests of Controls Is Least Useful

question 15

Multiple Choice

Which of the following tests of controls is least useful in assessing the transaction-related audit objective related to occurrence?

• A) Examine documents in voucher package for occurrence.
• B) Examine supporting documents for indication of approval.
• C) Account for sequence of vouchers.
• D) Attempt to input transactions with valid and invalid vendors.

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Definitions:

Soda Cans

Aluminum containers used for packaging soft drinks and other beverages, chosen for their lightweight, durability, and recyclability.

Marginal Cost

The cost for the creation of one extra unit of a product or service.

Marginal Revenue

The extra revenue obtained by selling an additional unit of a product or service.

Marginal Revenue

The additional income gained from selling one more unit of a product or service.