Which of the following procedures is less likely to be included near completion of an audit?
A: performing analytical procedures
B: obtaining an understanding of internal control
C: confirmation of receivables
D: observation of inventory
A: performing analytical procedures
B: obtaining an understanding of internal control
C: confirmation of receivables
D: observation of inventory
举一反三
- Which of the following procedures are frequently used for risk assessment? A: Enquiries of management, internal auditors and others within the entity B: Analytical procedures C: Observation D: Inspection
- The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques? A: Selection of a sample of receivables for confirmation B: Calculation of receivables days C: C Production of receivables' confirmation letters D: Evaluation of the adequacy of the allowance for irrecoverable receivables
- The auditor of P Co is planning the audit work on trade receivables.Which of the following procedures could not be performed by using computer-assisted audit techniques？（ ）。 A: Evaluation of the adequacy of the allowance for irrecoverable receivables B: Selection of a sample of receivables for confirmation C: Calculation of receivables days D: Production of receivables' confirmation letters
- analytical procedures are most likely to detect A: unusual transactions B: weaknesses of a material nature in internal control C: noncompliance with prescribed control activities D: improper separation of accounting and other financial duties
- 中国大学MOOC: Which two of the following would be classified as substantive procedures?(1) Tests of control(2) Walk-through tests(3) Analytical procedures(4) Tests of details