Analytical procedures are referred to as 'attention- direction' when they highlight:
A) areas of improvement.
B) errors.
C) irregularities.
D) areas that need more detailed procedures.

Question

Quizplus · Accepted Answer

Analytical procedures are used to identify areas that may require further investigation or more detailed procedures, thus directing the auditor's attention to those areas.

Analytical Procedures Are Referred to as 'Attention- Direction' When They