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  2. Topic
    Business
  3. Study Set
    Auditing and Assurance Services
  4. Exam
    Exam 5: Overall Audit Strategy, Audit Program, Audit of the Sales and Collection Cycle, Audit Sampling for Tests of Controls and Substantive Tests of Transactions
  5. Question
    Analytical Procedures Are Defined in the Auditing Standards As
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Analytical Procedures Are Defined in the Auditing Standards As

Question 59

Question 59

Multiple Choice

Analytical procedures are defined in the auditing standards as:


A) helpful procedures not possessing the validity of other tests available to the auditor.
B) tests of controls.
C) substantive tests.
D) compliance tests.

Correct Answer:

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