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Auditing & Assurance Services 6th Edition by Timothy Louwers
النسخة 6الرقم المعياري الدولي: 978-0077862343Auditing & Assurance Services 6th Edition by Timothy Louwers
النسخة 6الرقم المعياري الدولي: 978-0077862343 تمرين 34
Which of the following statements is correct concerning analytical procedures used in planning an audit engagement?
A) They often replace the tests of controls that are performed to assess control risk.
B) They typically use financial and nonfinancial data aggregated at a high level.
C) They usually involve the comparison of assertions developed by management to ratios calculated by an auditor.
D) They are often used to develop an auditor's preliminary judgment about materiality.
A) They often replace the tests of controls that are performed to assess control risk.
B) They typically use financial and nonfinancial data aggregated at a high level.
C) They usually involve the comparison of assertions developed by management to ratios calculated by an auditor.
D) They are often used to develop an auditor's preliminary judgment about materiality.
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The analytical procedures are being perf...
Auditing & Assurance Services 6th Edition by Timothy Louwers
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