The purpose of using analytical procedures in auditing is to:
A) identify inefficiencies in operations.
B) test internal controls.
C) identify unexpected fluctuations and relationships.
D) none of the above.

Question

Quizplus · Accepted Answer

Analytical procedures in auditing are primarily used to identify unexpected fluctuations and relationships in financial data. These procedures help auditors understand the financial statements better and identify any areas that may require further investigation.

The Purpose of Using Analytical Procedures in Auditing Is To