Day: October 6, 2026

The following is an example of a test that an assurance firm might use at the gathering-evidence stage of an assignment.

For the example below, select the type of procedure that the test illustrates.

• Adding the list of year-end receivables

Select ONE answer:

1. Discussion
2. Confirmation
3. Recalculation
4. Reperformance

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 3

1. Not correct
2. Not correct
3. Correct – Recalculation consists of checking the mathematical accuracy of documents or records, therefore casting the list of year-end receivables is a recalculation procedure.
4. Not correct

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