Which of the Following Is Ordinarily Considered an Extended Procedure

question 1

Multiple Choice

Which of the following is ordinarily considered an extended procedure during the independent audit of financial statements?

• A) Sending positive confirmations on recorded customer accounts receivable balances.
• B) Performing physical observation and test count during the client's inventory taking.
• C) Measuring the time lag between the date of recording cash receipts in the books to the date of the deposit credit in the bank.
• D) Conducting interviews with the client's sales billing personnel to learn about sales recording control activities.

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Definitions:

Performance Measurement

The process of evaluating the effectiveness and efficiency of actions or outputs of employees, departments, or organizations.

Subordinates

Employees or individuals who are under the authority of a supervisor or manager.

Subordinate Evaluations

The process through which employees provide feedback on the performance and leadership qualities of their supervisors.

Performance Appraisal

Performance appraisal is a systematic evaluation of an individual employee's job performance and productivity in relation to certain pre-established criteria and organizational objectives.