During the risk response phase, _______.
A)all analytical procedures have been conducted
B)analytical procedures can be used, but are not required, as a substantive test to gather audit evidence
C)analytical procedures can be used, and are required, as a substantive test to gather audit evidence
D)the auditor should begin testing internal control

Question

Quizplus · Accepted Answer

During the risk response phase, analytical procedures can be used as a substantive test to gather audit evidence, but they are not required. Other substantive tests, such as testing internal control, may also be employed.

During the Risk Response Phase, _______