Which of the following audit tests would be regarded as a test of control?
A)Tests of the specific items making up the balance in a given general ledger account.
B)Tests confirming receivables.
C)Tests of the signatures on canceled checks to board of director's authorizations.
D)Tests of the additions to property,plant,and equipment by physical inspection.

Question

Quizplus · Accepted Answer

Tests of signatures on canceled checks to board of director's authorizations check the control procedures in place for approving payments and are therefore a test of control. The other options are substantive tests that check the accuracy and completeness of account balances or transactions.

Which of the Following Audit Tests Would Be Regarded as a Test