Choosing the appropriate analytical procedures requires the auditor to use
A)the standards developed by the auditor's firm.
B)automated working paper software.
C)computer-assisted audit techniques.
D)professional judgment.

Question

Quizplus · Accepted Answer

The appropriate analytical procedures cannot be determined by relying on standards, software or computer-assisted techniques, but by exercising professional judgment based on the auditor's understanding of the client's industry, environment and risk, as well as the nature and extent of the available data.

Choosing the Appropriate Analytical Procedures Requires the Auditor to Use