Accounting Multiple Choice Question – 5 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.

• 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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