Author Question: Which of the following audit tests would be regarded as a test of controls? (Read 54 times)

Adc3669 · **on:** Aug 21, 2022

Question 1

Which of the following audit tests form the basis for an auditor's report on internal control over financial reporting?
◦ analytical procedures
◦ tests of transactions
◦ tests of controls
◦ tests of details of balances

Question 2

Which of the following audit tests would be regarded as a test of controls?
◦ comparison of the inventory pricing to vendors' invoices
◦ tests of the signatures on canceled checks to board of directors' authorizations
◦ tests of the additions to property, plant, and equipment by physical inspections
◦ review of the specific items making up the balance in a given general ledger account

lactosetheintolerant · **Reply #1 on:** Aug 21, 2022

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