Which of the Following Procedures Is an Inappropriate Agreed-Upon Procedure

question 11

Multiple Choice

Which of the following procedures is an inappropriate agreed-upon procedure?

• A) Comparison of documents, schedules, or analyses.
• B) Performance of mathematical computations.
• C) Confirmation of specific information with third parties.
• D) Evaluation of the competency or objectivity of another party.

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Definitions:

Raw Materials Used

The basic materials and components required in the production process of goods.

Work in Process

Work in Process represents partially completed goods that are still in the production process at the end of a reporting period.

Labor Rate Variance

The difference between the actual cost of labor and the standard or budgeted cost, used to control and manage labor costs effectively.

Labor Efficiency Variance

The difference between the actual labor hours used and the standard hours expected for a level of output.