Analytical Procedures Used in the Overall Review Stage of an Audit

Multiple Choice

Analytical procedures used in the overall review stage of an audit generally include:

A) Gathering evidence concerning account balances that have not changed from the prior year.
B) Retesting control activities that appeared to be ineffective during the assessment of control risk.
C) Considering unusual or unexpected account balances that were not previously identified.
D) Performing tests of transactions to corroborate management's financial statement assertions.