Which of the following are included in test of control?

Related MCQs

• While observing a client’s annual physical inventory, an auditor conducted test counts for certain test counts were higher than the recorded quantities in the client’s perpetual records. This situation could be the result of the client’s failure to record –
• Section 227(2) of the Companies Act, requires the auditor to give his report to the members of the company on certain matters. Which of the following is not included in the above?
• Balance sheet audit included verification of :
• Which of the following is not an inherent limitation of internal control system?
• Test Checking refers to
• To test whether sales have been recorded, the auditor should draw a sample from a file of
• An internal auditor discovered that fictitious purchases have been recorded by the purchase clerk. This indicates absence of which control?
• The nature, timing and extent of substantive procedures is related to assessed level of control risk
• Tests of control are not concerned with_
• The sequence of steps in the auditor’s consideration of internal control is as follows –