小編導(dǎo)讀： USCPA美國注冊(cè)會(huì)計(jì)師，是由AICPA美國注冊(cè)會(huì)計(jì)師協(xié)會(huì)頒發(fā)，是全球財(cái)會(huì)證書中含金量*6的證書之一，因其具備全球簽字權(quán)，可換全球八個(gè)國家的會(huì)計(jì)資格證而成為全球使用范圍最廣的財(cái)會(huì)證書。
The objective of tests of details of transactions performed as tests of controls is to
a. Monitor the design and use of entity documents such as prenumbered shipping forms.
b. Determine whether controls have been implemented.
c. Detect material misstatements in the account balances of the financial statements.
d. Evaluate whether controls operated effectively.
Answer:D
(d). The requirement is to identify the objective of tests of details of transactions performed as tests of controls. Answer (d) is correct because the purpose of tests of controls is to *uate whether internal control operates effectively.
Answer (a) is incorrect because while monitoring the design and use of entity documents may be viewed as a test of controls, it is not the objective.
Answer (b) is incorrect because determining whether internal control is implemented is not directly related to tests of controls; see AU-C 315 for the distinction between “implemented” and “operating effectiveness.”
Answer (c) is incorrect because substantive tests, not tests of controls, are focused on detection of material misstatements in the account balances of the financial Statements.