The Purpose of Analytical Procedures at the Completion of the Audit

question 7

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) Considering overall reasonableness of the financial statements.
• C) Reviewing adequacy of evidence gathered to investigate unusual fluctuations.
• D) Recalculating some of the ratios examined during audit planning.

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Definitions:

Renewable Energy

Energy from sources that are naturally replenishing but flow-limited, like wind, solar, and hydroelectric power.

Zero-Waste

An approach to resource management aimed at preventing waste and promoting the reuse, recycling, and conservation of resources.

U.S. Justice Department

is a federal executive department responsible for enforcing the law and administration of justice in the United States.

Reciprocity

A social norm of responding to a positive action with another positive action, fostering mutual goodwill in transactions.