Analytical procedures issued in the planning stage of an audit, generally?

Correct answer: D. All of the aboveHire An Accountant

  • A. helps to determine the nature, timing and extent of other audit procedures
  • B. directs attention to potential risk areas
  • C. indicates important aspects of business
  • D. All of the aboveHire An Accountant

Explanation

Planning-stage analytical procedures help the auditor understand the business, highlight unusual or risky areas, and decide the nature, timing, and extent of further audit work. Thus, all three listed effects apply.

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Auditing examines accounting records and financial statements to determine whether they present a reliable and fairly stated position. The subject covers audit objectives, internal controls, audit evidence, materiality, vouching, verification, working papers, auditor independence, audit reports, and the distinction between an audit and accounting or investigation.

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