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.

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Definitions:

Students Table

In database terms, it refers to a structured set of data items organized in rows and columns, specifically for storing information about students.

Query Tools Design

Refers to the conceptual and practical process of creating tools for querying databases or information systems.

Query Design Grid

A graphical interface in database systems allowing users to specify criteria for selecting, sorting, and displaying data.

Null Field Values

A condition where a database field does not contain any data, representing the absence of a value.