The Primary Objective of Performing Analytical Procedures in the Final

question 30

Multiple Choice

The primary objective of performing analytical procedures in the final review stage 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 the auditor in evaluating the overall financial statement presentation
• D)identify areas that represent specific risks relevant to the audit

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Definitions:

Indirect Approach

A communication strategy that aims to address issues or communicate messages in a more roundabout or subtle manner.

Hostile

An environment, situation, or behavior characterized by antagonism, unfriendliness, or opposition.

Conclusion

The final part of something, such as an argument or a piece of writing, summarizing the main points or findings.

Recommendation

A suggestion offered after consideration, often meant to guide decisions or actions in a particular direction.