Which of the following is not an auditing procedure?
A) Physical examination.
B) Disclosure.
C) Vouching.
D) Confirmation.

Question

Quizplus · Accepted Answer

Disclosure is not an auditing procedure. It is an accounting process of sharing information with stakeholders through financial statements or other reports. Physical examination, vouching, and confirmation are all common auditing procedures used to collect evidence and verify financial information.

Which of the Following Is Not an Auditing Procedure