1- Which of the following accounts tends to be most predictable for purposes of analytical procedures?

		Current Liabilities
		Current Assets.
		Account Payable.
		Expenses.

2- Which of the following is an example of data that needs to be cleaned before it can be analyzed?

		The data has information from customers in data files from two different divisions.
		The data comes from a system with poor internal controls.
		The data has dates in two different formats (MM/DD/YY and DD/MM/YY).
		The data contains misstatements.