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:

Aspiration

The inhalation of foreign materials into the airways, which can lead to respiratory distress or infections like pneumonia.

Rice Cereal

A type of cereal made from rice, often used as one of the first solid foods given to infants.

Egg White

The clear, protein-rich liquid contained within an egg, separated from the yolk, and commonly used in cooking and baking.

Federally Approved Car Seat

A car seat that meets the safety standards set by federal agencies to protect children in vehicles.