Which Type of Substantive Procedure Do Auditors Ordinarily Use When

question 6

Multiple Choice

Which type of substantive procedure do auditors ordinarily use when testing income statement accounts?

• A)Analytical procedures
• B)Confirmations
• C)recalculations
• D)Observations

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Definitions:

Movement

Refers to the change in position or state of an object, concept, or entity over time or in a particular direction.

Sequence

An ordered list or arrangement of items, steps, or events following a specific pattern or order.

Digital Audio

Sound that has been captured, stored, or processed in a digital format.

Sampling Rate

The number of samples taken per unit of time (often per second) in a digital audio or video recording, which determines the quality of the playback.