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The first page the supervisor selects documents a test of controls performed during the course of the engagement. This page belongs with which activity?

A. Review for effectiveness of control processes.
B. Preliminary survey.
C. Review of results.
D. Review for adequacy of control processes.

User Drogba
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1 Answer

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Final answer:

The documentation of a test of controls is part of the Review for effectiveness of control processes, which assesses the functionality of an entity's internal control processes during an engagement. So, the correct answer is option A.

Step-by-step explanation:

The page documenting a test of controls performed during the engagement relates to assessing how well the entity's control processes are functioning. These tests are a key aspect in the audit process and help determine the reliability of the internal controls. Therefore, these types of tests would most appropriately fall under Review for effectiveness of control processes.

After developing a first draft of the engagement, it's essential to carefully read and review it. One of the review processes involves testing the controls to ensure they work effectively. This is critical before concluding on the adequacy of the control processes and before the final review of results. It's a part of ongoing monitoring activities during the audit or engagement.

So, the correct answer is option A.

User Jpiolho
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