Analytical Procedures Performed near the End of an Audit Generally

Multiple Choice

Analytical procedures performed near the end of an audit generally include

A) Considering unusual or unexpected account balances that were not previously identified.
B) Performing tests of transactions to corroborate management's financial statement assertions.
C) Gathering evidence concerning account balances that have not changed from the prior year.
D) Retesting control activities that appeared to be ineffective during the assessment of control risk.