Which one of the following is NOT a direct outcome of performing analytical procedures?
A) Understand the client's business
B) Reduce detailed audit tests
C) Identify specific errors in the accounts
D) Assess the entity's ability to continue as a going concern

Question

Quizplus · Accepted Answer

Performing analytical procedures may identify areas of the accounts that require further investigation through detailed audit tests, but it does not directly identify specific errors in the accounts.

Which One of the Following Is NOT a Direct Outcome