which of these substantive procedures is not used to obtain evidence about contingencies?a. Scanning expense accounts for credit entries.b. Obtaining a letter from the client’s attorney.c. Reading the minutes of the board of directors’ meetings.d. Examining terms of sale in sales contracts

Auditing: A Risk Based-Approach (MindTap Course List)
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Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
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Chapter9: Auditing The Revenue Cycle.
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which of these substantive procedures is not used to obtain evidence about contingencies?
a. Scanning expense accounts for credit entries.
b. Obtaining a letter from the client’s attorney.
c. Reading the minutes of the board of directors’ meetings.
d. Examining terms of sale in sales contracts

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