Which one of the following does not qualify as an analytical procedure?

Auditing Mcqs for PPSC, FPSC, NTS, and Pakistan government job tests. Select an option below, then read the explanation.

PPSCFPSCNTSPakistan govt jobs
Subject
Auditing Mcqsauditing-mcqs
Published
27 Jul 2019
Last updated
28 May 2026

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Choose the correct answer

Explanation

Option A involves detailed verification by matching purchase entries to invoices, which is a substantive test rather than an analytical procedure. Options B and C involve comparisons and evaluations of financial data, which are typical analytical procedures. Therefore, A is not an analytical procedure.

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