The use of a substantive analytical procedure may be more appropriate and provide more persuasive audit evidence depending on _______.
A)the nature of the assertion
B)whether management agrees with its use
C)the nature of the control
D)whether the internal auditors are able to confirm the evidence

Question

Quizplus · Accepted Answer

The nature of the assertion is the most important factor in determining whether a substantive analytical procedure is appropriate. This is because certain assertions may lend themselves better to this type of audit procedure, which involves analyzing data and relationships to uncover potential misstatements. The other factors listed may be relevant considerations, but are not as determinative as the nature of the assertion.

The Use of a Substantive Analytical Procedure May Be More