The Auditor Would Like to Design a Test of Control

Multiple Choice

The auditor would like to design a test of control to test that unit selling prices are obtained from the price list master file of approved prices.Which of the following typical tests of controls would be suitable?

A) Compare prices used on sales invoices to the authorized customer purchase order.
B) Review changes to the price file throughout the year for proper authorizations and trace prices to copies of sales invoices.
C) Use analytical review to compare total sales last year to total sales this year.
D) Discuss the process used to authorize sales prices with the sales manager and the controller.