Which of the following would not be considered an analytical procedure?
A)Comparing source dockets with journal entries.
B)Comparing payroll costs with the number of employees.
C)Comparing actual sales to budgeted sales.
D)Comparing financial ratio results with industry averages.

Question

Quizplus · Accepted Answer

Comparing source dockets with journal entries is a test of details, not an analytical procedure. Analytical procedures involve evaluating financial information through analysis of plausible relationships among both financial and non-financial data.

Which of the Following Would Not Be Considered an Analytical