
Which ONE of the following procedures could not be used by assurance providers to provide evidence relating to a balance in the financial statements?
Select ONE answer:
- Walk-through procedure
- Test of control
- Test of detail
- Analytical procedure
Show your workings to arrive at your answer, and explain and justify your reasons:
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
This multiple-choice question is suitable for Accounting KS5 classes.
The answer is 1
- Correct => A walk-through procedure does not provide evidence relating to a specific balance on the financial statements, but is used instead to ensure that the systems operate as the assurance provider believes that they do.
- Not correct
- Not correct
- Not correct

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