All of the Following Auditing Procedures Are Substantive Tests Except

question 44

Multiple Choice

All of the following auditing procedures are substantive tests except:

• A)analytical procedures.
• B)tests of approvals on invoices.
• C)vouching of sales transactions to delivery dockets.
• D)confirmation of bank balances at year-end.

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Definitions:

Relevant Information

Data or knowledge that is directly applicable or significant to the decision-making process or problem-solving situation at hand.

Knowledge Management

The act of generating, disseminating, applying, and overseeing an organization's knowledge and information.

Positive

Characterized by the presence of or emphasizing what is good or beneficial in a situation or person.

Negative

Denotes a detrimental or undesirable outcome, perception, or characteristic that can affect morale, productivity, and overall performance in various contexts.