Auditing & Assurance Services 6th Edition by Timothy Louwers

تمرين 46

Which of the following best describes the role of analytical procedures near the end of the audit engagement?
A) To identify possible deficiencies in the client's internal control over financial reporting.
B) To identify accounts that appear to be misstated with the intention of planning the nature, timing, and extent of other substantive procedures.
C) To gather evidence to support one or more assertion(s) related to the account balance or class of transactions.
D) To provide an overall review of the financial information and assessment of the adequacy of evidence gathered during the audit engagement.