Which of the Following Is Not a Substantive Audit Procedure

question 47

Multiple Choice

Which of the following is not a substantive audit procedure for estimates of management?

• A)Recalculating the mathematical estimate
• B)Observing whether estimates are prepared by qualified personnel
• C)Developing an independent estimate based on alternative assumptions
• D)Comparing the estimates of management to subsequently discovered facts before the end of fieldwork

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Definitions:

Reduce Confusion

Strategies or interventions aimed at minimizing misunderstanding or lack of clarity, often in a healthcare or educational setting.

Consciousness Level

The degree of alertness or awareness that a person has of their environment and self.

Stairway Lighting

Illumination designed specifically for stairways, enhancing visibility and safety.

Grab Bars

Safety devices installed in bathrooms or other areas to assist individuals in maintaining balance, decreasing fatigue, and preventing falls.