For which of the following objectives would auditors be least likely to use analytical procedures in the completion stages of the audit?
A) Obtaining evidence about assertions related to account balances or classes of transactions.
B) Evaluating the adequacy of evidence gathered in response to unexpected account balances.
C) Identifying unusual or unexpected account balances or relationships among account balances that were not identified during the audit.
D) Evaluating the adequacy of evidence gathered in response to unexpected relationships among account balances.

Question

Quizplus · Accepted Answer

Auditors are least likely to use analytical procedures for obtaining evidence about assertions related to account balances or classes of transactions in the completion stages of the audit because these procedures are more relevant for the planning and substantive testing stages of the audit.

For Which of the Following Objectives Would Auditors Be Least