Which of the Following Procedures Is the Least Useful Analytical

question 26

Multiple Choice

Which of the following procedures is the least useful analytical procedure to indicate that further audit work needs to be performed before rendering the audit opinion?

• A)Developing a common-size analysis.
• B)Analyzing the dollar and percentage changes in each income statement item over the previous year.
• C)Comparing current earnings per share with earnings per share of the client's primary competitor.
• D)Developing a ratio analysis.

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Definitions:

Plane Joint

A type of synovial joint that allows for only gliding movement in various planes, commonly found in the carpals of the wrist.

Opposition

The movement that involves bringing the thumb and a finger together.

Reposition

The act or process of placing or arranging something in a different position.

Excursion

The movement of a structure or part away from its resting position, often used in the context of muscle movement or joint mobility.