A CPA examines a sample of copies of December and January sales invoices for the initials of the person who verified the quantitative data. This is an example of a:
A) Test of a control.
B) Substantive test.
C) Cutoff test.
D) Statistical test.

Question

Quizplus · Accepted Answer

This is an example of a test of a control because the CPA is verifying whether the control procedure of verifying the quantitative data with initials is being followed correctly.

A CPA Examines a Sample of Copies of December and January