Which One of the Following Is Not an Audit Procedure

Multiple Choice

Which one of the following is not an audit procedure used when testing restructuring charges?

A) Review current and proposed financial accounting standards to determine if changes have occurred in accounting for restructuring.
B) Evaluate the qualifications of management.
C) Mathematically test the estimates.
D) Review and independently test the estimates by reviewing (a) contracts, (b) appraisals for property or estimates from investment bankers,and (c) severance contracts.