Which of the following is a substantive procedure

date:2026-09-27 11:00:48 author:admin browse: time View comments Add Collection

Which of the following is a substantive procedure

Which of the following is a substantive procedure?

A. Inquiry of management about control policies

B. Reconciliation of bank accounts

C. Inspection of approval stamps

D. Walkthrough of revenue cycle

Answer: B

Explanation: Bank reconciliation is a substantive procedure to verify cash balance.