Accounting Multiple Choice Question – 2 July 2026

For the statement below, select whether it is true, false, of no importance, or it depends on the size of the company with respect to test data.

• Test data are a type of substantive procedure.

Select ONE answer:

1. False
2. True
3. Of no importance
4. It depends on the size of the company

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 – Test data are used to test controls.
2. Not correct
3. Not correct
4. Not correct

This work is licensed under a Creative Commons Attribution 4.0 International License.