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Which of the following audit tests would be regarded as a test of a control? A) Test of the specific itmes making up the balance

Which of the following audit tests would be regarded as a test of a control? A) Test of the specific itmes 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 directors authorizations. D) Tests of the additions to property, plant, and equipment by physical inspection

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