Analytical Procedures Performed in the Overall Review Stage of an Audit

question 318

Multiple Choice

Analytical procedures performed in the overall review stage of an audit suggest that several accounts have unexpected relationships. The results of these procedures most likely would indicate that:

• A) Irregularities exist among the relevant account balances.
• B) Internal control activities are not operating effectively.
• C) Additional tests of details are required.
• D) The communication with those charged with governance should be revised.

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Definitions:

Social Groups

Collections of individuals bound together by common interests, values, identities, or social relationships.

Personal Preferences

Individual likes, dislikes, or choices based on one's tastes or opinions.

Hygienic Practices

Actions and behaviors aimed at maintaining cleanliness and promoting health to prevent disease spread, such as handwashing.

Bad Breath

An unpleasant odor emanating from the mouth, often caused by bacterial activity or certain foods.