The Primary Purpose of Performing Analytical Procedures in the Planning

question 90

Multiple Choice

The primary purpose of performing analytical procedures in the planning phase of an audit is to:

• A) help the auditor obtain an understanding of the client's industry and business.
• B) assess the going concern assumption.
• C) indicate possible misstatements.
• D) reduce detailed tests.

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Definitions:

Report Design View

A feature in database software that allows users to layout a report visually before printing or viewing it.

Calculated Control

In database applications, a calculated control refers to a form or report object that displays a value resulting from a calculation involving one or more fields.

Query Design Grid

A tool within database software that helps users visually construct queries.

Report Design View

A feature in database applications that allows users to create and modify report layouts in a design interface.