Question

Which of the following would be LEAST likely to be regarded as a test of control?

1) Test of the additions to property by physical inspection
2) Comparisons of the signatures on cancelled checks to the authorized check signer list
3) Tests of signatures on POs
4) Recalculation of payroll deductions

Answer 1

The option least likely to be regarded as a test of control is 1) Test of the additions to property by physical inspection.

Step-by-step explanation:

Out of the options provided, the test that would be least likely to be regarded as a test of control is 1) Test of the additions to property by physical inspection.

A test of control is a procedure performed by auditors to evaluate the effectiveness of internal controls in an organization. These tests are designed to determine whether the controls in place are functioning properly and whether they can prevent or detect errors or fraudulent activities.

In this case, a physical inspection of additions to property does not directly assess the effectiveness of internal controls but rather focuses on physical verification, making it the least likely to be regarded as a test of control.