Which of the Following Substantive Procedures Would Not Ordinarily Be

question 19

Multiple Choice

Which of the following substantive procedures would not ordinarily be used by auditors in evaluating the potential existence of subsequent events?

• A)Reviewing the latest interim financial statements.
• B)Performing cut-off testing near year end.
• C)Inquiring of officers and other client executives.
• D)Obtaining written representations.

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Definitions:

Mindset

The established set of attitudes or beliefs held by an individual or group that influences behavior and perceptions.

Co-Mentoring

A reciprocal learning relationship where two individuals provide mutual guidance, support, and feedback to each other.

Technical Skills

Specific abilities and knowledge required to perform practical tasks in specialized fields such as IT, engineering, or science.

Work Habits

Patterns of behavior and practices associated with how one performs job-related tasks.