Substantive Procedures Are Designed to _______

question 64

Multiple Choice

Substantive procedures are designed to _______.

• A)detect material misstatements at the assertion level
• B)evaluate the operating effectiveness of controls in preventing, or detecting and correcting, material misstatements at the assertion level
• C)determine the quantity of audit procedures to be performed
• D)determine when the audit procedures will be performed

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Definitions:

Queries

Database operations that retrieve data from one or more tables or collections based on specific criteria.

Report Tool

A utility or feature within software applications that helps users generate formatted outputs of data, often used for analysis or presentation.

Report Wizard

A step-by-step guide or tool within software applications that simplifies the process of creating reports by prompting the user to answer a series of questions or make selections.

Blank Report

A report template without predefined formatting or data, allowing users to create a custom report from scratch.