An auditor has identified the controller’s review of the bank reconciliation as a control to test. In connection with this test, the auditor interviews the controller to understand the specific data reviewed on the reconciliation. In addition, the auditor verifies that the bank reconciliation is properly prepared by the accountant and reviewed by the controller as evidenced by their respective sign-offs. Which of the following types of audit procedures do these actions illustrate?

Which of the following is the first step in conducting substantive analytical procedures?

Which of the following represents the typical order of activities?

Which of the following contains the audit procedures that will be conducted for a particular account?

In an audit of internal control over financial reporting, which deficiencies in control should be communicated in writing to those charged with governance?

Which of the following would result in under reliance on internal control?

Which level of materiality is used to indicate a clearly inconsequential amount that can be passed at the workpaper level?

Which of the following is an inherent limitation of internal control?

Which of the following is not a type of audit test?

Which of the following would most likely be the best accounting base to use in determining materiality for an entity engaged in not-for-profit activities?