What Is the Procedure Referred to When the Auditor Examines

question 1

Multiple Choice

What is the procedure referred to when the auditor examines the client's documents and records to substantiate the information in the financial statements?

• A) confirmation
• B) inquiry
• C) physical examination
• D) vouching

---

Definitions:

Highway

A main road, especially one connecting major towns or cities, designed for fast travel and transportation of goods and people.

Congestion

A condition occurring in network systems or urban environments where the demand for resources or space exceeds the available capacity, leading to slowdowns and inefficiency.

Temporal Aggregation

A method that involves combining time series data over longer periods to analyze trends or patterns.

Transportation Resources

The vehicles, infrastructure, and systems involved in the movement of goods and people from one location to another.