Multiple Choice
Which of the following is not a factor that would impact the effectiveness of a substantive analytical procedure?
A) Nature of the assertion being tested.
B) Plausibility and predictability of the relationships in the data.
C) Excessive disaggregation of the relevant data.
D) Rigor of the analytical procedure employed.
Correct Answer:
Verified
Correct Answer:
Verified
Q38: Inspection of an asset generally provides reliable
Q39: The auditor's concern for potential fraud in
Q40: The auditor normally considers both underlying accounting
Q41: Tracing is a process that helps establish
Q42: Internal documentation is generally less reliable than
Q44: To be considered reliable evidence,confirmations must be
Q45: The reliability of audit evidence relates to
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Q47: The direction of testing from recorded amounts
Q48: The relevance of audit evidence depends on