AICPA Professional Standards identify 4 considerations that are important to the effectiveness and efficiency of analytical procedures used for substantive purposes. These include all of the following, except for

a.The nature of the assertion.

b.The availability and reliability of the data.

c.The auditors reliance on the entitys internal control.

d.The precision of the expectation.

e.The predictability of the relationship.

A service auditors System and Organization Controls (SOC 1, Type 2) report fundamentally provides assurance to

a. Readers of the service organizations financial statements that there are no material misstatements.

b. User organizations who have outsourced transaction processing to the service organization that there are no misstatements in areas related to these services.

c. Customers of the various user organizations that their data and privacy are secure.

d. User auditors who audit the financial statements of the user organizations that the service organizations relevant controls are suitably designed and operating effectively.

e. Regulatory authorities that the service organization is in compliance with applicable laws and regulations affecting corporate conduct.