Which of the Following Procedures Is Not a Review Procedure

question 94

Multiple Choice

Which of the following procedures is not a review procedure for interim financial information?

• A) Making inquiries.
• B) Performing analytical procedures.
• C) Reading the minutes of the board of directors' meetings
• D) Obtaining oral assurance from management that there are no subsequent events.

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Definitions:

Aquifer

Porous rock layer that holds some groundwater.

Surface Water

Water that is found on the surface of the earth, such as rivers, lakes, and ponds, as opposed to groundwater.

Earth's Water

The total amount of water present on Earth, including oceans, seas, rivers, lakes, ice caps, glaciers, and moisture in the atmosphere.

Heterotrophic

Organisms that cannot synthesize their own food and rely on other organisms for nutrition.