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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

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.

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