Control Tests Should Be Applied to Samples of Transactions and Control

question 25

Multiple Choice

Control tests should be applied to samples of transactions and control procedures ________.

• A)that occurred during the interim audit so that they provide direct auditor's knowledge
• B)selected by management as being representative of all transactions processed
• C)throughout the period being audited
• D)that occur primarily close to reporting period ends such as year-end or quarter-end

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Definitions:

Key Properties

Fundamental or essential attributes that define or characterize an object, concept, or system.

Language

A system of communication that uses symbols, such as words, sounds, and gestures, organized according to certain rules to convey information and express ideas.

Functional Fixedness

A thought pattern that restricts a person to the traditional utilization of an object, blocking pathways to creativity and the resolution of problems.

Heating Vent

An opening designed to direct the flow of heated air into a room as part of a heating, ventilation, and air conditioning (HVAC) system.