Which One of the Following Is NOT an Audit Procedure

question 93

Multiple Choice

Which one of the following is NOT an audit procedure that is commonly used to search for contingent liabilities?

• A) Review the minutes of directors and shareholders meetings.
• B) Perform inquiries of management (orally and in writing).
• C) Analyse legal expense for the period under audit.
• D) Review the current year's tax return.

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Definitions:

Unregulated Care Provider (UCP)

An individual providing health or personal care services without formal regulation by professional health care bodies.

Rehabilitation Unit

A specialized hospital or facility dedicated to the recovery and physical therapy of patients following illness, surgery, or injury.

Computerized Charting

The digital documentation of patient information and medical records in healthcare settings.

Client Census

The total number of clients served or registered in a facility or program at a given time, often used for planning, resource allocation, and evaluation purposes.