Analytical Procedures Are One Type of Evidence Gathering Procedure

question 10

Essay

Analytical procedures are one type of evidence gathering procedure. According to auditing standards, there are five general forms of analytical procedures. Auditing standards also provide examples of five sources of information for analytical procedures.Required:Describe three of the five general forms of analytical procedures. For each form, describe a typical source of the information for the form. For each source, include any questions or concerns an auditor would have about the reliability or relevancy of the source.

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Definitions:

Sympathetic Division

Part of the autonomic nervous system responsible for the body's 'fight or flight' response, activating physiological changes during times of stress or emergency.

Parasympathetic Division

A branch of the autonomic nervous system responsible for 'rest and digest' activities, slowing down the body after stress or exertion.

Intense Arousal

A heightened state of physiological activity and alertness, often associated with emotions such as excitement, anxiety, or fear.

Sympathetic Nervous System

A part of the autonomic nervous system that activates what is often termed the fight or flight response, preparing the body to react to stressful situations.