Which of the Following Is not a Basic Procedure Used

question 27

Multiple Choice

Which of the following is not a basic procedure used in an audit?

• A)Risk assessment procedures.
• B)Substantive procedures.
• C)Tests of controls.
• D)Tests of direct evidence.

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Definitions:

Stemplot

A graphical method for displaying quantitative data, typically smaller datasets, to visualize its distribution, also known as a stem-and-leaf plot.

Potential Outlier

An observation in a dataset that is significantly different from the rest, possibly indicating an error or a unique case.

Histogram

A graphical representation of data using bars of different heights where each bar groups numbers into ranges.

Class Size

The number of students enrolled in a particular class or educational setting.