Analytical procedures can be used in which of the following ways?
A) As a means of overall review at the end of an audit.
B) As "attention-directing" methods when planning an audit at the beginning.
C) As substantive audit procedures to obtain evidence during an audit.
D) All of the above.

Question

Quizplus · Accepted Answer

Analytical procedures can be used in all three of the ways mentioned - as an overall review at the end of an audit, as attention-directing methods when planning an audit at the beginning, and as substantive audit procedures to obtain evidence during an audit.

Analytical Procedures Can Be Used in Which of the Following