Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 11

A primary objective of analytical procedures used in the final review stage of an audit is to
A) Identify account balances that represent specific risks relevant to the audit.
B) Gather evidence from tests of details to corroborate financial statement assertions.
C) Detect fraud that may cause the financial statements to be misstated.
D) Assist the auditor in evaluating the overall financial statement presentation.