Which of the following is NOT among the characteristics of the procedures performed in
completing the audit ?
They involve many subjective judgments by the auditor.
They are usually performed by audit managers or other senior members of the audit team who
have extensive audit experience with the client.
They are performed after the balance sheet date.
They are optional since they have only an indirect impact on the opinion to be expressed.
Solution
Which of the following is NOT among the characteristics of the procedures performed in
completing the audit ?
Answer
They are optional since they have only an indirect impact on the opinion to be expressed.