Auditing & Assurance Services: A Systematic Approach (Irwin Accounting)
Auditing & Assurance Services: A Systematic Approach (Irwin Accounting)
10th Edition
ISBN: 9780077732509
Author: William F Messier Jr, Steven M. Glover Associate Professor, Douglas F. Prawitt Associate Professor
Publisher: McGraw-Hill Education
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Chapter 17, Problem 17.17MCQ
To determine

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Analytical procedure is applied to compare the trend of financial item. This procedure helps the auditor to identify the material variances and audit areas that need special considerations. The audit uses technical or non technical methods to perform this analysis.

To choose: The purpose of final analytical procedure.

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What are the five management assertions that serve as basis for financial statements audit programs?
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