Common examples of substantive procedures related to key items testing and representative sampling include
A) tests of income statement accounts for account classification.
B) tests of client prepared schedules.
C) tests of underlying data to be used as part of the analytical procedures.
D) all of the above

Question

Quizplus · Accepted Answer

Tests of income statement accounts for account classification, tests of client prepared schedules, and tests of underlying data to be used as part of the analytical procedures are all examples of substantive procedures related to key items testing and representative sampling. Therefore, option D is the correct answer.

Common Examples of Substantive Procedures Related to Key Items Testing