Which of These Is Not Considered a Substantive Procedure

question 18

Multiple Choice

Which of these is not considered a substantive procedure?

• A) analytical procedures.
• B) tests of controls.
• C) tests of detail of transactions.
• D) tests of detail of balances.

---

Definitions:

Disenfranchised

Individuals or groups that are deprived of the right to vote or other rights of citizenship.

Voting Rights

The entitlements of citizens to participate in the election of government officials and to influence governance through the democratic process.

Society Transmits Knowledge

The process through which societies pass on knowledge, values, and traditions from one generation to the next, often via institutions, family, and education.

Disenfranchisement

The removal of rights, particularly the right to vote, from a person or a group of people.