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Which of the Following Audit Tests Would Be Regarded as a Test

Question 90

Multiple Choice

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


A) Tests of the specific items making up the balance in a given general ledger account.
B) Tests comparing inventory pricing to vendors' invoices.
C) Tests of the signatures on canceled checks to the board of directors' authorizations.
D) Tests of the additions to property, plant, and equipment by physical inspections.

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