If No Material Differences Are Found Using Analytical Procedures, and the Auditor

question 34

Multiple Choice

If no material differences are found using analytical procedures, and the auditor concludes that misstatements are not likely to have occurred, then:

• A) the number or extent of tests of details of balances may be reduced.
• B) it will be necessary to increase the tests of transactions.
• C) it will be necessary to increase the tests of balances.
• D) it will not be necessary to perform tests of balances.

---

Definitions:

Gestures

Physical movements of the body, especially the hands and arms, that convey ideas or emotions non-verbally.

Non-English-speaking

Referring to individuals or populations that do not communicate primarily in English.

Body Motions

Physical movements or gestures by the body, which can be voluntary or involuntary.

Miscommunication

Failure to convey or understand information correctly between parties, leading to confusion or misunderstanding.