Which of the Following Is a Substantive Procedure in the Audit

question 34

Multiple Choice

Which of the following is a substantive procedure in the audit of estimates made by management?

• A)Observing whether estimates are prepared by qualified personnel.
• B)Recalculating the mathematical estimate.
• C)Scanning for evidence of review by senior management.
• D)Ensuring estimates are recorded in the right accounts.

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Definitions:

Illnesses

Medical conditions or diseases that impact a person's health, potentially causing symptoms or discomfort.

Inadequate Recognition

A situation where individuals or their contributions are not duly acknowledged or appreciated, which can lead to dissatisfaction and demotivation.

Major Stressor

A significant event or situation that causes a substantial amount of stress, potentially leading to health problems or emotional distress.

Cumulative Trauma Disorders

A category of occupational injuries resulting from prolonged repetitive work, which affects muscles, tendons, and nerves.