Which of the Following Procedures Is the Least Useful Analytical

question 26

Multiple Choice

Which of the following procedures is the least useful analytical procedure to indicate that further audit work needs to be performed before rendering the audit opinion?

• A)Developing a common-size analysis.
• B)Analyzing the dollar and percentage changes in each income statement item over the previous year.
• C)Comparing current earnings per share with earnings per share of the client's primary competitor.
• D)Developing a ratio analysis.

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Definitions:

Symphysis Pubis

A type of cartilaginous joint located between the left and right pubic bones near the front of the pelvis, providing slight movement and shock absorbtion.

Sacrum

A triangular bone at the base of the spine, formed by the fusion of several vertebrae and connecting the spine to the pelvis.

Atlantoaxial Joint

A joint between the first and second cervical vertebrae of the spine, allowing for head rotation.

Neurologist

A Neurologist is a medical doctor specializing in the diagnosis, treatment, and management of disorders related to the nervous system, including brain, spinal cord, and nerves.