Which One of the Following Procedures Is Not a Standard

question 68

Multiple Choice

Which one of the following procedures is not a standard procedure when performing a review?

• A) Assess the internal control over financial reporting.
• B) Read the financial statements to determine whether they appear to conform to GAAP.
• C) Obtain or prepare a trial balance of the general ledger and foot and reconcile it to the general ledger.
• D) Trace the financial statement amounts to the trial balance.

---

Definitions:

Repetition Priming

A phenomenon in psychology where the act of repeating a stimulus improves cognitive processing of that stimulus upon subsequent exposures.

Cognitive Overload

A state where an individual's working memory is overwhelmed by information, making it difficult to process new information effectively.

Korsakoff's Syndrome

A chronic memory disorder often caused by severe deficiency of thiamine (vitamin B1), usually as a result of alcohol abuse, characterized by memory loss and fabrication of events.

Implicit Memory

Memory that influences thoughts and behaviors without conscious awareness, typically derived from previous experiences.