Analytical procedures are used to gather evidence: (a) At the risk assessment phase to gain an understanding

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Analytical procedures are used to gather evidence:

(a) At the risk assessment phase to gain an understanding of a client.

(b) At the risk response phase to evaluate information included in the financial report.

(c) At the final review stage to assess whether the financial report reflects the auditor’s understanding of their client.

(d) All of the above.

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Auditing A Practical Approach

ISBN: 9780730364573

3rd Edition

Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton

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