The Auditor Uses the "Inspection" Procedure When He

question 73

Multiple Choice

The auditor uses the "inspection" procedure when he

• A)examines records or documents in paper form
• B)examines records or documents in electronic form
• C)performs substantive testing on risky balances
• D)performs substantive testing in the risky accounts
• E)performs analytical procedures in the risky accounts
• F)both A and B
• G)both B and C

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Definitions:

Continental Crust

The thick, generally granitic part of the Earth's crust that forms the continents and continental shelves, distinguished from the denser, thinner oceanic crust.

Oceanic Crust

The outermost layer of Earth's lithosphere that lies beneath the oceans, composed mainly of basalt rock formed from volcanic processes at mid-ocean ridges.

Mantle

The most voluminous layer of Earth; located below the crust and above the core.

Thickest Crust

Refers to the part of the Earth's crust that has the greatest thickness, typically found in continents, especially under mountain ranges.