Final answer:
The listed options in the question are all part of initial auditing procedures, including vouching, footing a trial balance, agreeing opening balances with prior year's ending balances, and scanning for unusual items.
Step-by-step explanation:
The question "All of the following are initial procedures performed on an account balance except:" pertains to common auditing procedures. The initial procedures typically include:
- Vouching items from the trial balance to supporting documentation.
- Footing a trial balance for mathematical accuracy.
- Agreeing the opening balance to the audited ending balance from the prior year's working papers.
- Scanning account details for unusual items.
Each of these steps ensures the accuracy and integrity of the financial statements before a detailed audit begins. However, since the step that does not fall under the category of initial procedures was not amongst the options provided, it is not possible to identify which, if any, is the odd one out without further information. Normally, procedures like reviewing subsequent events or analytical reviews might not be initially performed. But in the list provided, all options are indeed part of the initial auditing proced