Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder

Exercise 11

The primary objective of final analytical procedures is to
A) Obtain evidence from details tested to corroborate particular assertions.
B) Identify areas that represent specific risks relevant to the audit.
C) Assist the auditor in assessing the validity of the conclusions reached.
D) Satisfy doubts when questions arise about an entity's ability to continue in existence.