Which of the following controls would not be of concern to the auditor?
A)controls over the collection of accounts receivable amounts
B)controls over the entry of payroll wage rates into the computer systems
C)controls over health and safety guidelines compliance by employer
D)controls over the cost of inventory items as recorded in the perpetual inventory system

Question

Quizplus · Accepted Answer

Controls over health and safety guidelines compliance by employer are typically outside the scope of the auditor's concern as they relate to non-financial reporting matters. The other three controls listed are all relevant to the financial reporting and would be of concern to the auditor.

Which of the Following Controls Would Not Be of Concern