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Which One of the Following Audit Tests Would Be Regarded

Question 70

Multiple Choice

Which one of the following audit tests would be regarded as a test of a control?


A) tests of the additions to property, plant, and equipment by physical inspections
B) tests of matching batch totals of quantities shipped to quantities billed
C) tests of the inventory pricing to vendors' invoices
D) tests of the specific items making up the balance in a given general ledger account

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