When the Auditor Plans to Use Analytical Procedures to Provide

question 97

Multiple Choice

When the auditor plans to use analytical procedures to provide substantive assurance about an account balance, the data used in the calculations must be considered:

• A) reasonable.
• B) sufficiently reliable.
• C) absolutely reliable.
• D) sufficiently appropriate.

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Definitions:

Pleura

A thin membrane that surrounds the lungs and lines the interior wall of the chest cavity, providing lubrication and facilitating breathing.

Posterior/Dorsal

Referring to the back side of the body or an organ, opposite of anterior/ventral, important in anatomical positioning.

Popliteal

Pertaining to the area behind the knee where ligaments, vessels, and muscles are located.

Pleural Body Cavity

A fluid-filled space that surrounds the lungs, allowing them to expand and contract without friction, part of the thoracic cavity.