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Analytical procedures are a powerful tool for both internal and external auditors. Which of the following statements is not true in respect of analytical procedures used by internal auditors? A. Analytical procedures can be used as part of risk assessment to highlight areas in which further work may be required. B. Analytical procedures are often used as a final review procedure. C. Analytical procedures may be used as substantive procedures. D. Analytical procedures are often used as tests of controls. E. Analytical procedures can be used in certain circumstances as an alternative to detailed testing of transactions and balances. |