Matthias Holewsky was explaining how important it was for his staff to use analytical procedures in order to cut down on substantive testing. He mentioned two factors that he felt
Were important when conducting analytical procedures:
(i) reliability of client data
(ii) the ability to make comparisons over time
Which of these two factors can help him achieve his objective?
A) (i)
B) (ii)
C) (i) and (ii)
D) neither (i) nor (ii)

Question

Quizplus · Accepted Answer

Both reliability of client data and the ability to make comparisons over time are important factors when conducting analytical procedures and can help in achieving the objective of cutting down on substantive testing. Therefore, the correct choice is (i) and (ii) both.

Matthias Holewsky Was Explaining How Important It Was for His