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

Multiple Choice

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

A) Tests comparing inventory pricing to vendors' invoices.
B) Tests of the specific items making up the balance in a given general ledger account.
C) Tests of the additions to property, plant and equipment by physical inspections.
D) Tests of the signatures on purchase orders to a list of approved signatories.