Comparing the relationship of overhead costs in cost of sales to direct labour is an example of

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Comparing the relationship of overhead costs in cost of sales to direct labour is an example of this type of auditing technique: 

(a) Vouching to original documents. 

(b) Tracing posting of original documents to the ledger. 

(c) Analytical procedures. 

(d) Confirmation.

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Auditing A Practical Approach

ISBN: 978-1118849415

2nd Canadian edition

Authors: Fiona Campbell, Robyn Moroney, Jane Hamilton, Valerie Warren

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