Day: October 5, 2026

Accounting Multiple Choice Question – 5 October 2026

The home of multiple choice questions for all your KS3, KS4 and KS5 Business Studies, Economics and Accounting requirements.

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.

  • Comparing this year’s sales figures to those of previous years

Select ONE answer:

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

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 2

  1. Not correct
  2. Correct – Substantive procedure – remembering that substantive procedures include analytical procedures, which is what this describes
  3. Not correct
  4. Not correct

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