All of the following are initial procedures performed on an account balance except: a. Agreeing the opening

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All of the following are initial procedures performed on an account balance except:

a. Agreeing the opening balance to the audited ending balance from the prior year’s working papers.

b. Footing a trial balance for mathematical accuracy.

c. Vouching items from the trial balance to supporting documentation.

d. Scanning account details for unusual items.

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Related Book For  answer-question

Auditing A Practical Approach with Data Analytics

ISBN: 978-1119401742

1st edition

Authors: Raymond N. Johnson, Laura Davis Wiley, Robyn Moroney, Fiona Campbell, Jane Hamilton

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