Which of the Following Is Not an Audit Procedure Used

question 35

Multiple Choice

Which of the following is not an audit procedure used to gain an understanding of specific controls in ICFR?

• A) Making inquiries of appropriate personnel.
• B) Inspecting company records.
• C) Confirming transactions with external parties.
• D) Observing specific actions, behaviors, and procedures.

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Definitions:

Sleep Study

A diagnostic test that records bodily activities during sleep to identify and evaluate sleep disorders.

Sleep Stages

The different phases that occur during sleep, characterized by distinct brain wave patterns and physiological responses, including REM and various stages of NREM sleep.

PET Scan

Positron Emission Tomography, a medical imaging technique that produces a three-dimensional image of functional processes in the body.

Amygdala

A neural structure in the temporal lobe of the brain involved in processing emotions, especially fear and pleasure.