als D In designing audit procedures, auditor should establish specific audit objectives that relate primarily to the: Timing of the audit procedures. Cost-benefit of gathering evidence. O Selected audit teachniques. O Financial statement assertions. Question 14 3 pts The auditor would not be required to use analytical procedures for which of the following purposes? O In performing the final review of the overall reasonableness of the account balances. O In gaining an understanding of the client and its environment. In obtaining corroborating evidence when the evidence gathered by the auditor is not consistent. In applying risk assessment procedures to identify problem areas that may indicate potential misstatements that require more attention