Which of the Following Audit Procedures Is Least Likely to Detect

question 34

Multiple Choice

Which of the following audit procedures is least likely to detect an unrecorded liability?

• A)Analysis and recomputation of interest expense.
• B)Analysis and recomputation of depreciation expense.
• C)Mailing of standard bank confirmation forms.
• D)Reading of the minutes of meetings of the board of directors.

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Definitions:

Analytic Laboratory

A facility equipped for performing scientific experiments and analyses, often involving chemical or biological substances.

Optical Microscope

A laboratory instrument used to magnify objects that are too small to be seen with the naked eye by using lenses and light.

Condenser

A device used to condense a substance from its gaseous to liquid state by cooling.

Foreign Objects

Items or substances present in parts of the body where they do not naturally belong, potentially causing harm.