Which of the following tends to be most predictable for purposes of analytical procedures applied as substantive

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Which of the following tends to be most predictable for purposes of analytical procedures applied as substantive tests?

(A) Relationships involving balance sheet accounts.

(B) Transactions subject to management discretion.

(C) Relationships involving income statement accounts.

(D) Data subject to audit testing in the prior year.

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Principles Of Auditing An Introduction To International Standards On Auditing

ISBN: 9780273684107

2nd Edition

Authors: Rick Stephan Hayes, Roger Dassen, Arnold Schilder, Philip Wallage

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