Which of the Following Substantive Procedures Would Not Ordinarily Be

question 19

Multiple Choice

Which of the following substantive procedures would not ordinarily be used by auditors in evaluating the potential existence of subsequent events?

• A)Reviewing the latest interim financial statements.
• B)Performing cut-off testing near year end.
• C)Inquiring of officers and other client executives.
• D)Obtaining written representations.

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Definitions:

HNC Bond Angle

The geometric angle formed between hydrogen, nitrogen, and carbon atoms in certain molecular structures, relevant in understanding molecular shape and reactivity.

Cation

A positively charged ion that has lost one or more electrons.

Sp Hybridized

Refers to the linear hybridization state of an atom where one s orbital and one p orbital combine to form two equivalent sp orbitals, often seen in atoms involved in triple bonds.

Labeled Atoms

Atoms in a molecule that are marked or tagged with an isotope to trace them in chemical reactions and processes.