The Primary Objective of Analytical Procedures Used near the End

question 40

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 management assertions.
• B)Obtain evidence on the validity of the assessment of control risk.
• C)Assist auditors in evaluating the overall financial statement presentation.
• D)Identify areas that represent specific risks relevant to the audit.

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Definitions:

Driver

An individual or factor that has a significant impact on the outcome or behavior of a process or system.

Staff

The group of people employed by a particular organization or engaged in a given project.

Postgraduation Plans

Refers to the intentions, actions, or further education goals a student has after completing their undergraduate degree.

Graduates

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