Which of the following procedures would not be used to obtain an understanding of the entity and its environment?

A. Reperform entity processes.
B. Verify proper valuation of inventory subject to technological obsolescence.
C. Review prior year's audit documentation.
D. Observe entity operations.


Answer: B

Business

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a. True b. False Indicate whether the statement is true or false

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a. balance sheet and income statement b. income statement and statement of cash flows c. balance sheet and statement of cash flows d. statement of cash flows and funds flow statement e. balance sheet and statement of cash receipts and disbursements

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