To Be Effective,analytical Procedures Performed near the End of the Audit

Multiple Choice

To be effective,analytical procedures performed near the end of the audit should be performed by

A) The partner performing the quality review of the audit.
B) A beginning staff accountant who has had no other work related to the engagement.
C) A manager or partner who has a comprehensive knowledge of the client's business and industry.
D) The CPA firm's quality control manager.