The Purpose of Analytical Procedures at the Completion of the Audit

Multiple Choice

The purpose of analytical procedures at the completion of the audit includes all of the following except:

A) revising the audit plan.
B) assessing the conclusions reached on the financials statement components.
C) evaluating the overall financial statement presentation.
D) recalculating some of the ratios examined during audit planning to evaluate how these ratios may have been affected by audit adjustments.