The Primary Objective of Analytical Procedures Used near the End

question 62

Multiple Choice

The primary objective of analytical procedures used near the end of an audit is to

• A)obtain evidence from details tested to corroborate management assertions.
• B)obtain evidence on the validity of the assessment of control risk.
• C)assist auditors in evaluating the overall financial statement presentation.
• D)identify areas that represent specific risks relevant to the audit.

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Definitions:

Envy

A feeling of discontented or resentful longing aroused by someone else's possessions, qualities, or luck.

Negative Emotion

Unpleasant or adverse feelings triggered by the perception of undesirable situations, events, or interactions.

Dimension

A measurable extent of some kind, such as length, width, height, or in broader contexts, an aspect or feature of a situation, problem, or thing.

Mood Congruency

The phenomenon where an individual's current mood influences their thoughts, behaviors, and perceptions in a way that is consistent with the mood.