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Question 5 (0.25 points) Which of the following is an example of a detect control? a) amounts are not able to be paid to employees without first matching a valid tax file number to the employee master file. b) account coding on purchase orders being checked by the computer to a table of valid account numbers. quarterly reviews of credit balances in accounts receivable to determine their causes. none of the above. Question 6 (0.25 points) For high-risk accounts, the timing of most audit procedures will be: at, or after, year-end. Ob) before year end. c) whenever the client says it is most convenient for them to be conducted. d) during the interim audit testing stage. Question 7 (0.25 points) Tracing certain amounts on the bank reconciliation to the bank statement is an example of which technique for testing controls? a) inspection of documentary evidence. b) observation. c) enquiry. d) re-performance. Question 8 (0.25 points) Auditors use a re-performance procedure: a) only when testing controls. b) when testing controls and when conducting substantive testing. c) only during the audit planning stage. d) only when conducting substantive testing