An auditors' evaluation of financial information by studying plausible relationships among both financial and non-financial data ________.
A)is known as recalculation
B)is known as reperformance
C)is referred to as substantive testing
D)is referred to as analytical procedures

Question

Quizplus · Accepted Answer

The definition provided matches the term "analytical procedures." Recalculation and reperformance are specific types of audit procedures, while substantive testing is a broader term that encompasses various audit procedures, including analytical procedures.

An Auditors' Evaluation of Financial Information by Studying Plausible Relationships