The auditor uses the "recalculation" procedure when he
A)examines the many schedules prepared by the client
B)examines invoices
C)performs substantive testing
D)checks the mathematical accuracy of documents or records electronically
E)checks the mathematical accuracy of documents or records manually
F)both A and B
G)both D and E

Question

Quizplus · Accepted Answer

Recalculation involves checking the mathematical accuracy of documents or records, either electronically or manually. Therefore, option G, which includes both options D and E, is the correct answer. The other options are not specific to recalculation.

The Auditor Uses the "Recalculation" Procedure When He