Which of the Following Would Not Be Included in a Test

question 2

Multiple Choice

Which of the following would not be included in a test of control working paper?

• A) The purpose of the test
• B) A conclusion about whether the account balance is materially misstated
• C) The work performed
• D) The findings/results of the testing

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Definitions:

Corrective Action

Steps taken to identify, eliminate, and prevent the recurrence of errors or problems in processes, products, or systems.

Legally Defensible

Capable of being maintained or upheld in a court of law, especially referring to actions, policies, or practices compliant with legal standards.

Performance Management System

A systematic process by which an organization involves its employees in improving organizational effectiveness and achieving goals.

Calibration Meeting

A meeting often held by managers to ensure consistency in evaluating employee performance, aligning ratings across different evaluators to maintain fairness.