Final analytical procedures are generally intended to a. Provide the auditor with a final, overall evaluation of

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Final analytical procedures are generally intended to

a. Provide the auditor with a final, overall evaluation of the relationships among financial statement balances.

b. Test transactions to corroborate management's financial statement assertions.

c. Gather evidence concerning account balances that have not yet been investigated.

d. Retest control activities that appeared to be ineffective during the as- sessment of control risk.

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Auditing And Assurance Services

ISBN: 9780073527086

7th Edition

Authors: William MessierSteven Glover

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