Which of the Following Audit Procedures Is Not Typically Used

question 27

Multiple Choice

Which of the following audit procedures is not typically used in audit sampling applications?

• A)Observation of personnel and procedures.
• B)Physical count of tangible assets.
• C)Recalculation.
• D)Confirmation.

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Definitions:

Ambiguously Sexed

Describing individuals whose physical sex characteristics do not clearly align with typical definitions of male or female.

Genitals

The external and internal organs of reproduction, responsible for sexual function and reproduction in humans and animals.

Primary Sex Characteristic

The biological and physical characteristics that are directly involved in reproduction, such as the genitals and reproductive organs.

Reproductive Organs

Organs involved in the reproduction process, including in females the ovaries, fallopian tubes, uterus, and vagina, and in males the testes, vas deferens, and penis.