Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 18

Analytical procedures are generally used to produce evidence from
A) Confirmations mailed directly to the auditors by client customers.
B) Physical observation of inventories.
C) Relationships among current financial balances and prior balances, forecasts, and nonfinancial data.
D) Detailed examination of external, external-internal, and internal documents.