Most Auditors Prefer to Replace Tests of Details with Analytical

question 71

Multiple Choice

Most auditors prefer to replace tests of details with analytical procedures whenever possible because the:

• A) analytical procedures are more reliable.
• B) tests of details are more difficult to interpret.
• C) tests of details are more expensive.
• D) analytical procedures are more persuasive.

---

Definitions:

Meta-analyses

Statistical methods that combine the results of multiple scientific studies to integrate findings and draw comprehensive conclusions.

Beneficial Effects

Positive outcomes or advantages resulting from a specific action, intervention, or regimen.

Control Conditions

Refers to the use of non-treatment groups in experimental research to measure the effect of the treatment by comparing it with a group that does not receive the treatment.

Relational Preferences

Involves an individual's tendencies or desires regarding the nature and dynamics of their relationships with others.