Which of the following is not an example of an initial procedure to be performed before other substantive tests are performed?
A) Tracing beginning balances in the general ledger to the closing balances in the prior year's trial balance.
B) Summing and agreeing detail balances in subsidiary ledgers to the general ledger.
C) Referring to prior year's workpapers.
D) Understanding the economic substance of transactions.
E) Ascertaining the accounting principals used in the preceding period.

Question

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The Answer of Which of the following is not an example of an initial procedure to be performed before other substantive tests are performed?
A) Tracing beginning balances in the general ledger to the closing balances in the prior year's trial balance.
B) Summing and agreeing detail balances in subsidiary ledgers to the general ledger.
C) Referring to prior year's workpapers.
D) Understanding the economic substance of transactions.
E) Ascertaining the accounting principals used in the preceding period.

Which of the Following Is Not an Example of an Initial