Which of the Following Is Not a Basic Approach Often

question 82

Multiple Choice

Which of the following is not a basic approach often used by auditors to evaluate the reasonableness of accounting estimates?

• A) Confirmation of amounts.
• B) Review of management's process of development.
• C) Independent development of an estimate.
• D) Review of subsequent events.

---

Definitions:

Horizontal Plane

A plane that divides the body into upper and lower parts.

Lymphatic System

A network of tissues and organs that help rid the body of toxins, waste and other unwanted materials, integral to the immune system.

Lymph Nodes

Small, bean-shaped structures in the lymphatic system that act as filters for harmful substances.

Pineal Gland

A small, pinecone-shaped endocrine gland in the brain that produces melatonin, a hormone that regulates sleep patterns.