When the auditor scans the sales journal looking for large and unusual transactions, he or she is gathering what type of evidence?
A) inspection
B) recalculation
C) physical examination
D) analytical procedures

Question

Quizplus · Accepted Answer

Scanning the sales journal for large and unusual transactions is part of performing analytical procedures, which is a type of evidence-gathering technique used to assess the reasonableness of account balances or transactions.

When the Auditor Scans the Sales Journal Looking for Large