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Tobias Appel Is Trying to Ensure That He Can Review

Question 28

Multiple Choice

Tobias Appel is trying to ensure that he can review controls over purchasing transactions. In addition, he would like to substantiate the dollar amounts he is reviewing. What type of procedures can he perform that will provide evidence as to whether a control is effective as well as if an item is being recorded properly?


A) statistical sampling
B) dual purpose tests
C) test of balances
D) test of controls

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