Which of the following would not be considered further audit procedures?
A)Tests of controls
B)Analytical procedures
C)Tests of details of balances
D)Risk assessment procedures

Question

Quizplus · Accepted Answer

Risk assessment procedures are typically performed at the beginning of the audit and are not considered to be part of further audit procedures. The other options (tests of controls, analytical procedures, and tests of details of balances) are all examples of further audit procedures that are performed later in the audit process.

Which of the Following Would Not Be Considered Further Audit