The Primary Objective of Analytical Procedures Used near the End

Multiple Choice

The primary objective of analytical procedures used near the end of an audit is to:

A) Obtain evidence from details tested to corroborate particular assertions.
B) Identify areas that represent specific risks relevant to the audit.
C) Assist the auditor when forming overall conclusions about the financial statements.
D) Satisfy doubts when questions arise about a client's ability to continue in existence.