Tracing certain amounts on the bank reconciliation to the accounting records is an example of which technique for testing controls?
A) Observation
B) Enquiry
C) Inspection of physical evidence
D) Re-performance

Question

Quizplus · Accepted Answer

Tracing amounts on the bank reconciliation to the accounting records involves examining documents or records, which is an example of inspection of physical evidence.

Tracing Certain Amounts on the Bank Reconciliation to the Accounting