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The auditor would like to design a test of control to test the following key control: "there ...

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The auditor would like to design a test of control to test the following key control: "there ...

The auditor would like to design a test of control to test the following key control: "there is a separation of duties between billing, recording sales, and handling of cash receipts." Which of the following typical tests of controls would be suitable?
A) match the amounts billed to the amounts recorded
B) verify that sales have been recorded in the proper period
C) trace cash receipts to the duplicate bank deposit slips
D) inquire about the duties of the accounting personnel

Textbook

Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Edition: 12^th

Authors: Arens, Elder, Beasley, Splettstoesser

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