Analytical Procedures in the Overall Review Should Be

Multiple Choice

Analytical procedures in the overall review should be:

A) applied to every item on the financial statements.
B) performed by the partner or manager on the engagement.
C) based on financial statement data before all audit adjustments and reclassifications have been recognized.
D) performed only when material misstatement is expected.
E) performed only when unusual or unexpected balances and relationships are anticipated.