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Analytical Procedures Performed During Substantive Testing, Such as Those for the Audit

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Analytical procedures performed during substantive testing, such as those for the audit of inventories, are typically more focused and more extensive than those done as part of the audit planning.


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Two-Thirds Vote

A voting requirement used in various legislative bodies, where two-thirds of the voting members must agree on a proposal for it to pass.

Seventeenth Amendment

An amendment to the U.S. Constitution ratified in 1913 that established the direct election of U.S. Senators by popular vote, replacing their selection by state legislatures.

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Members of the senate, which is one of the two chambers in the bicameral legislature of many countries, including the United States.

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The process by which individuals are chosen through voting to hold public office or perform public duties.

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