Accounting Multiple Choice Question – 3 October 2026

Two types of procedures used in gathering evidence are tests of controls and substantive procedures.

For the following example, select the type of procedure that is illustrated below.

• Examining the instructions issued for a year-end physical inventory count

Select ONE answer:

1. Depends on the size of the business
2. Consult a senior colleague
3. Substantive procedure
4. Test of control

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 4

1. Not correct
2. Not correct
3. Not correct
4. Correct – Test of control – that the instructions are likely to lead to an accurate count

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