Which of the Following Statement Is False Regarding Analytical Procedures

question 4

Multiple Choice

Which of the following statement is false regarding analytical procedures that help auditors assess the overall final presentation of the financial statements?

• A)By performing a final analytical review,the audit firm will identify any unusual,unexpected,or unexplained relationships that should be resolved before the issuance of the audit report.
• B)A basic five-step process for using analytical procedures applies.
• C)Analytical procedures provide evidence on whether certain relationships make sense in light of the knowledge obtained during the audit.
• D)Auditing standards require the use of analytical procedures in the final review phase of the audit to assist in identifying ending account relationships that are unusual.

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