Accounting Multiple Choice Question – 26 October 2025

For each of the following situations, select the most appropriate approach which should be used by the assurance firm in the given circumstances.

-The audit of a client where controls have been assessed as strong

Select ONE answer:

1. A mix of tests of controls and substantive procedures
2. Some light analytical review
3. Substantive procedures only
4. Tests of controls only

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

1. Correct – is correct, as where controls have been assessed as strong, this means that they can be relied upon. In this way, tests of controls are carried out coupled with limited substantive procedures.
2. Not correct
3. Not correct
4. Not correct

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