Which One of the Following Is Not an Audit Procedure

question 39

Multiple Choice

Which one of the following is not an audit procedure used when testing restructuring charges?

• A)Review current and proposed financial accounting standards to determine if changes have occurred in accounting for restructuring.
• B)Evaluate the qualifications of management.
• C)Mathematically test the estimates.
• D)Review and independently test the estimates by reviewing (a)contracts, (b)appraisals for property or estimates from investment bankers,and (c)severance contracts.

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Definitions:

Self-Esteem

An individual's subjective evaluation of their own worth, encompassing beliefs and emotions such as pride and despair.

Girl Guide

A member of a scouting organization for girls that promotes character development, self-reliance, and responsibility.

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Psychology Of Persuasion

The study of how individuals influence others' beliefs, attitudes, and behaviors through communication and other techniques.