The Primary Objective of Analytical Procedures Used near the End

question 74

Multiple Choice

The primary objective of analytical procedures used near the end of an audit is to:

• A)Obtain evidence from details tested to corroborate particular assertions.
• B)Identify areas that represent specific risks relevant to the audit.
• C)Assist the auditor when forming overall conclusions about the financial statements.
• D)Satisfy doubts when questions arise about a client's ability to continue in existence.

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Definitions:

I/O Addressing

The method or scheme by which inputs and outputs are identified and accessed by a control system, allowing for data exchange with specific external devices or sensors.

Protective Ground Wires

Cables designed to safely direct excess electrical energy from a circuit or device to the earth, reducing the risk of electric shock or fire.

Operating Temperature

The range of temperature within which a device, component, or system is designed to function effectively without degrading performance or reliability.

30ºC

A temperature value, often referenced in the context of operational or environmental conditions under which equipment or processes are designed to function efficiently.