Which of the Following Statements Is Not Correct

question 9

Multiple Choice

Which of the following statements is not correct?

• A) Analytical procedures used in the planning phase of the audit are primarily directed at understanding the client's business and directing the auditor's attention to areas that may contain possible misstatements.
• B) Analytical procedures used in the completion phase are primarily aimed at assessing going concern and secondarily aimed at directing the auditor's attention to areas that may contain possible misstatements.
• C) Analytical procedures must be used in the planning and completion phases of the audit, and are optional in the testing phase.
• D) Analytical procedures used in the completion phase are primarily aimed at directing the auditor's attention to areas that may contain possible misstatements and secondarily aimed at assessing going concern.

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Definitions:

Legitimacy

The general belief that a rule, institution, or leader has the right to govern or dictate.

Authority

The power or right to give orders, make decisions, and enforce obedience.

Ancient Greeks

A civilization belonging to a period of Greek history that lasted from the Dark Ages (about 1200 BCE) to the end of antiquity (circa 600 AD) and contributed significantly to language, politics, educational systems, philosophy, science, and the arts.

Good Society

A concept or vision of a society that is just, equitable, inclusive, and provides a high quality of life for all its members.