Which of the Following Audit Procedures Is Least Likely to Detect

question 49

Multiple Choice

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

• A)Analysis and re-computation of depreciation expense.
• B)Analysis and re-computation of interest expense.
• C)Reading of the minutes of meetings of the board of directors.
• D)Analysis of response to a bank confirmation request.

---

Definitions:

Synaptic Fatigue

A temporary decrease in synaptic efficacy after sustained activity, often resulting from the depletion of neurotransmitter supplies.

Cellular Tolerance

Cellular tolerance is a physiological adaptation where increased exposure to a substance, like a drug, leads to a decrease in the substance's effect on cells or tissues.

Intoxicated

The condition of having physical and mental faculties impaired by an excess of alcoholic drink or any substance, leading to altered mood, behavior, and coordination.

Psychoactive Drugs

Substances that alter perception, mood, consciousness, or behavior by affecting the brain's chemistry.