Which of the Following Is Not a Substantive Audit Procedure

question 21

Multiple Choice

Which of the following is not a substantive audit procedure for leases?

• A)Obtain and read copies of lease agreements and develop a schedule of leases.
• B)Review relevant expense accounts and determine if there are entries related to leases.
• C)For all operating leases,determine that the client has recorded assets and lease obligations properly.
• D)Review the client's disclosure of lease obligations for compliance with GAAP.

---

Definitions:

Composite Faces

Images created by combining the facial features of multiple individuals to form a representative or average appearance.

Morph Images

Involves the process of seamlessly transforming one image into another through computer graphics, often used in movies, animations, and editing.

Attractive

Having qualities or features that evoke interest, desire, or pleasure in observers.

Inverted Triangle

A writing structure often used in journalism that starts with the most important information and follows with details in decreasing order of importance.