The types of tests included in an audit program include all of the following except tests of:
A) extensions.
B) balances.
C) accounting estimates.
D) controls.
E) presentation and disclosure.

Question

Quizplus · Accepted Answer

Tests of extensions are not typically included in an audit program as they relate more to verifying mathematical accuracy within documents rather than the elements typically scrutinized in an audit, such as balances, accounting estimates, controls, and presentation and disclosure.

The Types of Tests Included in an Audit Program Include