Analytical Procedures Performed in the Overall Review Stage of an Audit

Multiple Choice

Analytical procedures performed in the overall review stage of an audit suggest that several accounts have unexpected relationships. The results of these procedures most likely would indicate that:

A) Irregularities exist among the relevant account balances.
B) Internal control activities are not operating effectively.
C) Additional tests of details are required.
D) The communication with those charged with governance should be revised.