Chapter 4 Section 4: Evaluating Audit Findings Flashcards
1
Q
When are analytical procedures required?
A
Planning
Final review
2
Q
Why do you use analytical procedures in the final review?
A
Evaluate overall presentation
Assess conclusions reached
Assist in forming an opinion
3
Q
Define clearly trivial
A
Inconsequential, both individually and in aggregate, and when judged by any criteria
