Which of the following is intended to detect deviations from prescribed controls?
A)Substantive procedures specified by a standardized audit program.
B)Tests of controls designed specifically for the client.
C)Analytical procedures as set forth in an industry audit guide.
D)Computerized analytical procedures tailored for the configuration of the computer equipment in use.

Question

Quizplus · Accepted Answer

Tests of controls are designed specifically for the client and are intended to detect deviations from prescribed controls. Substantive procedures are intended to gather evidence about the completeness, accuracy, and validity of the data produced by the accounting system. Analytical procedures are used to review financial information for unusual or unexpected relationships, while computerized analytical procedures are specific to auditing computer systems.

Which of the Following Is Intended to Detect Deviations from Prescribed