Which of the Following Is Not a Procedure That Auditors

question 26

Multiple Choice

Which of the following is not a procedure that auditors typically perform to search for significant events during the period after year-end but prior to the audit report date?

• A) Review minutes of board of directors' meeting.
• B) Review the latest available interim financial statements.
• C) Inquire about any unusual adjustments made subsequent to the balance sheet date.
• D) Review changes in internal control during the period subsequent to the balance sheet date.

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Definitions:

Interval

A range or distance between two points or values, often referring to time or space.

Level Of Measurement

The classification of a variable depending on how its values can be measured or categorized, such as nominal, ordinal, interval, or ratio.

Nominal

Pertaining to data classified into mutually exclusive categories without any order or rank.

Ordinal

Refers to a type of categorical variable with a set order or scale, but without a fixed interval between its values.