Which of the Following Is a Substantive Procedure in the Audit

question 3

Multiple Choice

Which of the following is a substantive procedure in the audit of estimates made by auditor?

• A)Observing whether estimates are prepared by qualified personnel.
• B)Recalculating the mathematical estimate.
• C)Scanning for evidence of review by senior management.
• D)Ensuring estimates are recorded in the right accounts.

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Definitions:

Ears

Organs of hearing and balance in humans and other vertebrates, responsible for detecting sound waves and converting them into signals that can be processed by the brain.

Feet

The lower extremity of the leg below the ankle, on which a person stands or walks.

Leptin

A hormone that affects appetite and is believed to affect the onset of puberty. Leptin levels increase during childhood and peak at around age 12.

Estrogen

A group of steroid hormones that play a key role in the development and regulation of the female reproductive system and secondary sex characteristics.