Which of the following is not a factor that would impact the effectiveness of a substantive analytical procedure?
A)Nature of the assertion being tested.
B)Plausibility and predictability of the relationships in the data.
C)Excessive disaggregation of the relevant data.
D)Rigor of the analytical procedure employed.

Question

Quizplus · Accepted Answer

All of the factors listed in choices A, B, and D directly impact the effectiveness of a substantive analytical procedure. However, excessive disaggregation of the relevant data would not necessarily impact the effectiveness of the procedure. In fact, disaggregation can sometimes enhance the effectiveness of a substantive analytical procedure by allowing auditors to detect anomalies or patterns that may otherwise go unnoticed.

Which of the Following Is Not a Factor That Would