Multiple Choice
Roll-forward procedures are performed
A) to update the audit findings from the time of the interim procedures through to year end.
B) to detect fraud in various balance sheet accounts.
C) before the end of the financial year.
D) none of the above
Correct Answer:

Verified
Correct Answer:
Verified
Q54: Fluctuations in financial data identified by the
Q55: Matilda Papas has been asked to lead
Q56: Corroborative evidence<br>A) supplements the results from analytical
Q57: Which of the following factors should not
Q58: Which of the following is not an
Q60: An auditor's ability to perform substantive procedures
Q61: The purpose of substantive procedures includes obtaining
Q62: Comparing the number of days purchases in
Q63: Which of the following factors do not
Q64: Using computer assisted audit techniques (CAATs) makes