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:

Stylomandibular Ligament

A fibrous band of the cervical fascia that extends from the styloid process of the temporal bone to the angle of the mandible, acting in the limitation of excessive jaw opening.

Zygomatic Arch

The bone structure that forms the prominence of the cheek, extending from the zygomatic process of the temporal bone to the zygomatic bone.

Temporomandibular Joint

A hinge joint that connects the lower jaw (mandible) to the temporal bone of the skull, facilitating mouth movement.

Sagittal Suture

The fibrous joint between the two parietal bones of the skull, running from the front to the back of the head.