Which of the Following Substantive Procedures Should Auditors Ordinarily Perform

question 59

Multiple Choice

Which of the following substantive procedures should auditors ordinarily perform regarding subsequent events?

• A) Compare the latest available interim financial statements with the financial statements being audited.
• B) Send second requests to the client's customers who failed to respond to initial accounts receivable confirmation requests.
• C) Communicate material weaknesses in internal control to the client's audit committee.
• D) Review the cutoff bank statements for several months after the date of the financial statements.

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Definitions:

Body Surface Area

The total surface area of the human body, often used to calculate drug dosages.

Therapeutic Dose

The amount of a medication or substance needed to achieve a beneficial effect without causing harm.

Adverse Effect

An adverse effect is an undesired harmful effect resulting from a medication or other intervention.

Teaspoons

A small spoon used typically for measuring or transferring small amounts of substance, not just for eating.