Identify Whether the Following Tests Are Substantive Analytical Procedures, Tests

question 10

Essay

Identify whether the following tests are substantive analytical procedures, tests of details of transactions, or tests of details of account balances:
1)Test a sample of purchase requisitions for proper authorization.
2)Test transactions around year-end to determine if they are recorded in the proper period.
3)Review results of confirmation of selected accounts payable.
4)Compare payables turnover to previous years' data.
5)Obtain selected vendors' statements and reconcile to vendor accounts.
6)Compare purchase returns and allowances as a percentage of revenue or cost of sales to industry data.

---

Definitions:

Unconditioned Response

An automatic reaction to a stimulus that occurs naturally, without prior learning or conditioning.

Generalization

A cognitive process in psychology where an individual applies learned behavior or responses to similar stimuli beyond the original conditions.

Conditioned Response

The learned response to a previously neutral stimulus that has become associated with an unconditioned stimulus.

Unconditioned Stimulus

In classical conditioning, a stimulus that naturally elicits a reflexive response without the need for prior learning.