Which one 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 of matching batch totals of quantities shipped to quantities billed
C) Tests of the additions to property, plant and equipment by physical inspections
D) Tests of the inventory pricing to vendors' invoices

Question

Quizplus · Accepted Answer

Tests of matching batch totals of quantities shipped to quantities billed is a test of a control as it checks for the accuracy and completeness of recording sales transactions. This is a control that is designed to ensure that all sales are accurately and completely recorded in the accounting records. The other options listed are tests of account balances or transactions, and do not specifically test a control.

Which One of the Following Audit Tests Would Be Regarded