The Purpose of Analytical Procedures at the Completion of the Audit

question 23

Multiple Choice

The purpose of analytical procedures at the completion of the audit includes all of the following except:

• A)revising the audit plan.
• B)assessing the conclusions reached on the financials statement components.
• C)evaluating the overall financial statement presentation.
• D)recalculating some of the ratios examined during audit planning to evaluate how these ratios may have been affected by audit adjustments.

---

Definitions:

Developing Fetus

A developing fetus refers to an unborn offspring in the process of growth and development inside the mother's uterus.

Offspring-Offspring Conflict

A situation in which siblings compete for resources or parental investment, often leading to conflict within families.

Parental Care

Behavioral and physiological activities exhibited by animals towards their offspring to enhance their survival.

Siblings Competing

The rivalry or competition that occurs between siblings for resources such as food, attention, or parental care.