Footing,cross-footing,and tests of extensions are examples of which approach to gathering evidence?
A)reprocessing
B)recalculation
C)vouching
D)examination of documentation

Question

Quizplus · Accepted Answer

Recalculation involves verifying the accuracy of figures in financial statements through mathematical calculations, which includes footing (adding up a column of figures), cross-footing (adding up rows and columns to ensure consistency), and test of extensions (multiplying figures to test calculation accuracy).

Footing,cross-Footing,and Tests of Extensions Are Examples of Which Approach to Gathering