For each of the audit procedures listed below select the type of audit procedure,if any,that the auditor performed.A type of audit procedure may be selected once or not at all.
-The auditing firm's computer assisted audit specialist obtained an electronic billing file from the company and checked the accuracy of the summarized billings file.
A)Inspection of tangible assets
B)Observation
C)Recalculation
D)Inquiry
E)Inspection of records or documents
F)Reperformance
G)Analytical procedures

Question

Quizplus · Accepted Answer

The procedure described involves checking the accuracy of a summarized billings file, which is a form of recalculation to verify the mathematical accuracy of the data.

For Each of the Audit Procedures Listed Below Select the Type