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:

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A synthetic polymer made from acrylonitrile monomers, commonly used for fibers in textiles and other applications.

Poly(vinyl Chloride)

A widely used plastic material made by polymerizing vinyl chloride, known for its durability and versatility.

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Tubes or tunnels designed specifically for transporting water from one location to another.

Polypropylene

A thermoplastic polymer used in a wide variety of applications, known for its toughness and resistance to various chemical solvents.