The evidence collection method that considers the relationship and trends among information to detect items that should be investigated further is called
A)review of the documentation.
B)vouching.
C)physical examination.
D)analytical review.

Question

Quizplus · Accepted Answer

The evidence collection method that considers the relationship and trends among information to detect items that should be investigated further is called analytical review. It involves analyzing financial information to identify any unusual transactions or patterns that may indicate fraudulent activity or errors. Review of the documentation, vouching, and physical examination methods are not focused on identifying trends and relationships in financial data.

The Evidence Collection Method That Considers the Relationship and Trends