Analytical Procedures Performed in the Final Review Stage of an Audit

Multiple Choice

Analytical procedures performed in the final review stage of an audit generally would include:

A) Reassessing the factors that assisted the auditor in deciding on preliminary materiality levels and audit risk.
B) Considering the adequacy of the evidence gathered in response to unexpected balances identified in planning.
C) Summarizing uncorrected misstatements specifically identified through tests of details of transactions and balances.
D) Calculating projected uncorrected misstatements estimated through audit sampling techniques.