Analytical Procedures Performed in the Final Review Stage of an Audit

question 539

Multiple Choice

Analytical procedures performed in the final review stage of an audit generally would include:

• A) Reassessing the factors that assisted the auditor in deciding on preliminary materiality levels and audit risk.
• B) Considering the adequacy of the evidence gathered in response to unexpected balances identified in planning.
• C) Summarizing uncorrected misstatements specifically identified through tests of details of transactions and balances.
• D) Calculating projected uncorrected misstatements estimated through audit sampling techniques.

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Definitions:

Agra

A city in northern India, famous for its Mughal-era buildings, most notably the Taj Mahal, a UNESCO World Heritage Site and symbol of love.

New Delhi

The capital city of India, known for its rich history, diverse culture, and as a political and administrative center of the country.

Architectural Balance

The concept in design that ensures stability and aesthetic harmony between elements of a structure, contributing to its overall unity and appeal.

Reflective Pool

A body of water designed specifically to reflect surrounding architecture and landscape, often found in gardens and urban parks.