$7-41.$ Answer the following questions relating to tests of controls and control risk.

a$.$ Tests of controls do not address:

$(1)$ How controls were applied.

$(2)$ How controls were originated.

$(3)$ The consistency with which controls were applied.

$(4)$ By what means the controls were applied.

b$.$ Which of the following is least likely to be a test of controls?

$(1)$ Inquiries of client personnel.

$(2)$ Inspection of documents.

$(3)$ Observation of confirmations.

$(4)$ Reperformance of controls.

c$.$ Tests of controls ordinarily are designed to provide evidence of:

$(1)$ Balance correctness.

$(2)$ Control implementation.

$(3)$ Disclosure adequacy.

$(4)$ Operating effectiveness.

d$.$ The preliminary assessments of control risk are often referred to as:

$(1)$ The assessed level of control risk.

$(2)$ The planned assessed level of control risk.

$(3)$ Control risk.

$(4)$ Internal control objectives risk.

e$.$ At the completion of the audit, the auditors are least likely to know:

$(1)$ The assessed level of control risk.

$(2)$ The planned assessed level of control risk.

$(3)$ Actual control risk.

$(4)$ The scope of tests of controls.