The nature of substantive procedures normally consists of one or a combination of which of the following techniques?
A)Key item testing
B)Analytical procedures
C)Representative sampling
D)All of the above

Question

Quizplus · Accepted Answer

Substantive procedures typically involve a combination of different techniques, including key item testing, analytical procedures, and representative sampling. Each of these techniques serves a specific purpose and may be used depending on the nature of the transaction being audited and the auditor's objective. Therefore, the best choice is D, all of the above.

The Nature of Substantive Procedures Normally Consists of One or a Combination