Which of the following would be least likely to be regarded as a test of a control? A)Tests of the additions to property by physical inspection. B)Comparisons of the signatures on cancelled checks to the authorized check signer list. C)Tests of signatures on purchase orders. D)Recalculation of payroll deductions.

Question

Quizplus · Accepted Answer

Tests of additions to property by physical inspection are more likely to be a test of accuracy or existence, rather than a test of a control. The other options listed are all tests of controls.

Which of the Following Would Be least likely to Be