Which of the Following Audit Tests Is Usually the Most

question 45

Multiple Choice

Which of the following audit tests is usually the most costly to perform?

• A) Analytical procedures
• B) Tests of controls
• C) Tests of balances
• D) Substantive tests of transactions

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Definitions:

Independence

The state of being self-governing and autonomous, free from external control.

British Monarchy

The constitutional monarchy ruling over the United Kingdom and its overseas territories, with a history that stretches back over a thousand years.

Articles of Confederation

The first constitution of the United States, ratified in 1781, which created a loose confederation of sovereign states and a weak central government.

Continental Congress

The convention of delegates from the Thirteen Colonies that became the governing body of the United States during the American Revolution.