【每日一练】ACCA F8（Dec 2014）

Please use the space provided on the inside of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.

Which of the following procedures are TESTS OF CONTROL an auditor should perform in testing the inventory cycle of their client whilst attending the inventory count?
(1) Observe whether the client’s staff are following the inventory count instructions
(2) Review inventory present in the warehouse for evidence of damage or obsolescence
(3) Obtain a sample of the last goods received notes and goods despatched notes and follow through to ensure inclusion in the correct accounting period
(4) Inspect and review management’s inventory count instructions
A 2 and 3
B 1 and 4
C 1 and 2
D 3 and 4

Answer：

B

Procedures 2 and 3 are substantive procedures rather than tests of control.

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