Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 7

Auditors perform analytical procedures in the planning stage of an audit for the purpose of
A) Deciding the matters to cover in an engagement letter.
B) Identifying unusual conditions that deserve more auditing effort.
C) Determining which of the financial statement assertions are the most important for the client's financial statements.
D) Determining the nature, timing, and extent of further audit procedures for auditing the inventory.