Which of the following tends to be most predictable for purposes of analytical procedures applied as substantive procedures?
A)Relationships involving balance sheet accounts.
B)Transactions subject to management discretion.
C)Relationships involving income statement accounts.
D)Data subject to audit testing in the prior year.

Question

Quizplus · Accepted Answer

Relationships involving income statement accounts tend to be more predictable due to the recurring nature of operations and expenses, making them more suitable for analytical procedures in substantive testing.

Which of the Following Tends to Be Most Predictable for Purposes