Which of the following would not be considered further audit procedures?
A) tests of controls
B) substantive analytical procedures
C) tests of details of balances
D) risk assessment procedures

Question

Quizplus · Accepted Answer

Risk assessment procedures are performed at the planning stage of the audit and are not considered further audit procedures. They are used to assess the risks of material misstatements in the financial statements, which then guides the auditor in designing further audit procedures such as tests of controls, substantive analytical procedures, and tests of details of balances.

Which of the Following Would Not Be Considered Further Audit