Auditors may decide to replace tests of details with analytical procedures when possible because the
A) analytical procedures are more reliable.
B) analytical procedures are considerably less expensive.
C) analytical procedures are more persuasive.
D) tests of details are more difficult to interpret.

Question

Quizplus · Accepted Answer

Auditors may decide to replace tests of details with analytical procedures when possible because analytical procedures are considerably less expensive than conducting tests of details. This is because conducting tests of details requires more effort, time, and resources compared to performing analytical procedures.

Auditors May Decide to Replace Tests of Details with Analytical