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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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