Analytical Procedures Performed in the Overall Review Stage of an Audit

question 62

Multiple Choice

Analytical procedures performed in the overall review stage of an audit suggest that several accounts have unexpected relationships.The results of these procedures most likely would indicate that

• A) Fraud exists within the relevant accounts.
• B) Internal control activities are not operating effectively.
• C) Additional tests of details are required.
• D) The communication with the audit committee should be revised.

---

Definitions:

Pathology

The branch of medicine that studies the causes, nature, and effects of diseases.

Conjunctivitis

An inflammation of the conjunctiva, often called "pink eye," characterized by redness, itching, and discharge from the eye.

Pinkeye

Pinkeye, medically known as conjunctivitis, is inflammation or infection of the outer membrane of the eyeball and the inner eyelid.

Condition

A particular state or situation with regard to circumstances, often used in health to describe an illness or medical state.