Which financial statement assertion is least likely to be tested by a search for unrecorded liabilities?

Which of the following substantive audit procedures provide insufficient evidence on their own? 

Which of the following is not a type of substantive audit procedure?

Which of the following accounts is most likely to be tested effectively with substantive analytical procedures?

The influenza vaccine is in short supply.  Which group of clients would the public health nurse consider priority when administering the vaccine?

Which of the following is a particular risk factor in accounting estimates?

To test the valuation of fixed assets, you have recalculated accumulated depreciation. Which of the following must you do for your recalculation to be reliable?

Which of the following would not be an effective control over the completeness and valuation (accuracy) of accounts payable?

While auditing Grainger Corp. for the year ended Dec. 31, 20×4, we sent a positive confirmation to Buttercup Corp. Buttercup indicated in the confirmation that Invoice #4062 was no longer due because they had returned those goods to Grainger. Grainger’s receiving report shows these goods were received on Dec. 30, 20×4. Grainger’s accounts receivable balance at Dec. 31, 20×4 is:

Why is inquiry the least effective type of substantive procedure?