Analytical procedures performed during substantive testing are typically ________ those done as part of planning.
A) less focused than
B) about the same as
C) more focused than
D) less extensive than

Question

Quizplus · Accepted Answer

Substantive testing involves detailed testing of transactions and balances, while planning involves more high-level analytical procedures. Therefore, the analytical procedures performed during substantive testing are typically more focused than those done as part of planning.

Analytical Procedures Performed During Substantive Testing Are Typically ________ Those