Rosie Garaga Spent the Past Week Designing Audit Procedures to Evaluate

Multiple Choice

Rosie Garaga spent the past week designing audit procedures to evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements of a major bookstore operation at the assertion level. What types of audit procedures did she employ?

A) entity-level controls
B) detective controls
C) tests of controls
D) preventive controls