Which of the Following Is Not a Weakness of Analytical

Multiple Choice

Which of the following is not a weakness of analytical procedures?

A) Fraudulent financial reporting often reports numbers that appear to be reasonable.
B) The auditor may have no basis for presuming that the data used is accurate.
C) Analytical procedures are usually very cost effective.
D) Improper specification of relationships between the variables used may undermine their effectiveness.
E) Any audit procedure runs some risk of failing to detect material misstatements.