For Which of the Following Objectives Would Auditors Be Least

question 57

Multiple Choice

For which of the following objectives would auditors be least likely to use analytical procedures in the completion stages of the audit?

• A) Obtaining evidence about assertions related to account balances or classes of transactions.
• B) Evaluating the adequacy of evidence gathered in response to unexpected account balances.
• C) Identifying unusual or unexpected account balances or relationships among account balances that were not identified during the audit.
• D) Evaluating the adequacy of evidence gathered in response to unexpected relationships among account balances.

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Definitions:

Skilled Help

Refers to assistance provided by individuals with specialized knowledge or abilities.

Separation Distress

Emotional pain experienced due to being apart from a significant person, group, or environment.

Recognition Memory

The ability to recognize previously encountered events, objects, or people.

Recall Memory

A type of long-term memory that involves the ability to access information without being cued, requiring one to actively retrieve and reconstruct information.