Which of the Following Terms Describes Procedures Designed to Detect

question 88

Multiple Choice

Which of the following terms describes procedures designed to detect material misstatements in accounts ?

• A) Substantive procedures.
• B) Control Tests
• C) Risk assessment procedures
• D) Business risk procedures.

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Definitions:

Lookup Properties

Features in databases or spreadsheets that allow users to find specific data by defining search criteria or conditions.

Text Box

A graphical user interface element where users can input text data in forms, documents, or any other interface that requires textual input.

Cognitive Restructuring

A psychological technique that involves identifying and challenging negative thought patterns to reshape cognitions in a more positive light.

Empirical Evidence

Information acquired by observation or experimentation that is used to validate theories or hypotheses.