Which of the Following Statements Is Not Correct with Respect

question 92

Multiple Choice

Which of the following statements is not correct with respect to analytical procedures?

• A)Auditing standards emphasize the need for auditors to develop and use expectations.
• B)Analytical procedures must be performed throughout the audit.
• C)Analytical procedures may be performed at any time during the audit.
• D)Analytical procedures use comparisons and relationships to assess whether account balances appear reasonable.

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Definitions:

Altered Consciousness

A state in which there is a significant deviation from one's normal cognitive, emotional, or waking experience.

Hypnosis

A trance-like state of focused attention and increased suggestibility, often used for therapeutic purposes.

Subliminal Perception

The processing of information by sensory systems without a person’s conscious awareness.

Altered State

A condition which is significantly different from a normal waking state, induced by various means like meditation, drugs, or hypnosis.