Which of the Following Is Not True Regarding Planning Analytical

question 64

Multiple Choice

Which of the following is not true regarding planning analytical procedures performed by the auditor when planning the audit?

• A)The primary planning analytical procedure for stockholders' equity accounts is a comparison of current year account balances with prior year account balances.
• B)If there are unusual or unexpected relationships,the planned audit procedures would be adjusted to address the potential material misstatements.
• C)The auditor should have an expectation as to the nature and magnitude of any account balance changes.
• D)Auditors show focus on just the numbers when performing analytical procedures.

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Definitions:

Lymphatic Vessels

Tubes that carry lymph, a clear fluid that helps the body rid itself of toxins, waste, and other unwanted materials.

Endothelial Cells

Cells that line the interior surface of blood vessels and lymphatic vessels, forming an interface between circulating blood or lymph in the lumen and the rest of the vessel wall.

Valves

Structures present in the heart and veins that prevent the backward flow of blood, ensuring unidirectional blood flow throughout the circulatory system.

Pharyngeal Tonsils

Lymphoid tissue located in the back of the nasopharynx, often referred to as adenoids when swollen.