The Auditors Use Analytical Procedures During the Course of an Audit.The

Multiple Choice

The auditors use analytical procedures during the course of an audit.The most important phase of performing these procedures is the:

A) Vouching of all data supporting various ratios.
B) Investigation of significant variations and unusual relationships.
C) Comparison of client-computed statistics with industry data on a quarterly and full-year basis.
D) Recalculation of industry date.