$6.$ The most important reason for pre$-$auditing a government$$s financial operation is to:

a$.$ Insure an appropriate method of accounting control.

b$.$ Establish a basis for relating to the ratio of actual expenditures to anticipated expenditures.

c$.$ Yield the remaining available funds in the appropriation account.

d$.$ Insure the proper preparation of trial balances.

$7.$ The fundamental classification of revenue is by:

a$.$ Source.

b$.$ Activity.

c$.$ Amount.

d$.$ Object.

$8.$ What is typically the first working paper prepared in a financial audit?

a$.$ Income statement

b$.$ Trial balance

c$.$ Cash lead sheet

d$.$ Balance sheet

$9.$ The function of internal control, from the viewpoint of the auditor is to:

a$.$ Indicate that accounts have been checked and verified before certifying the agency$$s financial position.

b$.$ Provide some measure of assurance that errors and irregularities may be discovered with reasonable promptness.

c$.$ Assure that all records have been cross$-$checked and warranted as correct.

d$.$ Assure that accounts may be accepted upon oral presentation.

$10.$ The accounting record that serves as the basis of control for detailed cost accounting records is the:

a$.$ Revenue ledger.

b$.$ Accounts payable ledger.

c$.$ Appropriation expenditure ledger.

d$.$ Individual earnings record.