Daniel Morency Has Performed Evaluations of Financial Information and Determined

Multiple Choice

Daniel Morency has performed evaluations of financial information and determined whether the fluctuations of his client's sales figures are consistent with other data he has gathered. He has used this information to predict year-end amounts of sales. This is an example of substantive procedures called

A) tests of details.
B) computer assisted audit techniques.
C) analytical procedures.
D) none of these.