The Actual Analytical Procedures Performed at the End of an Audit

question 108

Multiple Choice

The actual analytical procedures performed at the end of an audit _______.

• A)should always be the same for every client in order to increase uniformity of audits
• B)will depend on senior managements preferences
• C)will depend on auditor judgment and may vary by client
• D)will depend on auditor judgment but should be the same for each client

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Definitions:

Phobias

Intense, irrational fears of specific objects or situations that pose little or no actual danger.

Rituals

A sequence of activities involving gestures, words, and objects, performed in a sequestered place, and designed to influence preternatural entities or forces on behalf of the participants' goals and interests.

Obsession

An uncontrollable and persistent thought, idea, or feeling that dominates a person's mind.

Ritual

A set of fixed actions and sometimes words performed regularly, especially as part of a ceremony.