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:

Consensus

A general agreement among members of a group or the process of reaching such an agreement, often used in decision-making contexts.

Distinctiveness

The characteristic of standing out as distinct or unparalleled when contrasted with others.

Consistency

Refers to the quality of being uniform, stable, and unchanging over time.

Internal Causes

are reasons or factors within an organization that lead to a particular outcome or effect, often related to its processes, structures, or people.