Which of the following audit tests would be regarded as a test of a 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 the signatures on canceled checks to board of director's authorizations are tests of a control, as they are checking the authorization and approval process for the disbursement of funds. The other options are tests of account balances or physical assets, and are not specifically related to testing controls.

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