Analytical Procedures Used in Planning an Audit Should Focus on

question 111

Multiple Choice

Analytical procedures used in planning an audit should focus on

• A) Reducing the scope of tests of controls and substantive tests.
• B) Providing assurance that potential material misstatements will be identified.
• C) Enhancing the auditor's understanding of the client's business.
• D) Assessing the adequacy of the available evidential matter.

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Definitions:

Unconscious

The part of the mind that contains thoughts, memories, and desires not within the current awareness.

Abnormal

Differing from the norm or average, typically in a way that is undesirable or worrying, particularly in the context of behaviors, conditions, or occurrences.

Health to Use

There could be a misinterpretation or typo; this term does not have a recognized definition in the health or psychological fields.

Defense Mechanisms

Defense mechanisms are psychological strategies used unconsciously by individuals to protect themselves from anxiety and to manage internal conflicts.