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One Type of Audit Procedure the Auditor Uses to Test

question 54

Essay

One type of audit procedure the auditor uses to test accounts payable is a substantive analytical procedure. Describe why the auditor uses substantive analytical procedures for accounts payable and provide an example.


Definitions:

Third Quartile

The value below which 75% of the data in a data set falls, or the upper quartile in a distribution of data.

Hours

A unit of time equal to 60 minutes or 3,600 seconds, used to measure the duration of events or the length of time allocated to activities.

Playing Video Games

The act of engaging in electronic games that involve interaction with a user interface to generate visual feedback on a device.

Upper Quartile

The value above which 25% of the data lies, also known as the third quartile.

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