【每日一练】ACCA F8（June 2015）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.

Which of the following audit procedures for obtaining audit evidence is correctly described?
A Recalculation involves the auditor’s independent execution of procedures or controls which were originally performed as part of the entity’s internal control
B Confirmation consists of seeking information of knowledgeable persons, within the company or outside the company
C Reperformance consists of checking the mathematical accuracy of documents or records
D Observation consists of looking at a procedure or process being performed by others

Answer：

D

 Audit procedure A describes reperformance, B is describing inquiry rather than confirmation and procedure C is describing
recalculation. 

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