When Using Analytical Procedures

Multiple Choice

When using analytical procedures:

A) unusual fluctuations occur when significant unexpected differences between the current year's data and other data used in comparisons are found.
B) and no unusual fluctuations are noted, the possibility of material misstatement is increased.
C) "attention directing" indicates an area where fraud has occurred.
D) and no unusual fluctuations are noted, tests of details of balances can be eliminated,