The Audit Test That Would Normally Be Regarded as a Test

Multiple Choice

The audit test that would normally be regarded as a test of controls is:

A) enquiries of third parties
B) test of the specific items making up the balance in a given general ledger account.
C) test of the additions to property, plant, and equipment by physical inspections.
D) test of the signatures on purchase orders to a list of approved signatories.