In Order to Obtain Audit Evidence About Account Balances, Many

Multiple Choice

In order to obtain audit evidence about account balances, many tests of controls may be enhanced by the added activity of tracing the sampled items from the inventory compilation report and verifying that the compilation amounts agree with the general ledger. This enhanced test would be considered a:

A) substantive procedure.
B) dual-purpose test.
C) walkthrough.
D) physical inventory count.