Answer:
d. All of these are controls an auditor will test.
Explanation:
Financial Statement audit refers to an independent examination by an auditor of the financial statements of a company, providing relevant disclosures to the users. The auditor expresses an opinion that the financial statements represent true and fair view of the state of affairs.
Auditing involves compliance and substantive procedures. While the former are used to assess the efficiency of internal controls, the latter are employed to check transactions and account balances.
Hence (d). all of these are controls an auditor will test as all of them relate to financial statements, account balances and transactions and disclosures and assumptions followed.
