Analytical procedurmay not be used:
A) as primary tests of an account balance.
B) in testing internal controls.
C) to provide at least some minimal level of support for the conclusion.
D) as corroborative tests in combination with other procedures.

Question

Quizplus · Accepted Answer

Analytical procedures are not typically used in testing internal controls, as they are more suited for evaluating financial information and identifying unusual trends or variances.

Analytical Procedurmay Not Be Used