Auditing: A Risk Based-Approach to Conducting a Quality Audit
Auditing: A Risk Based-Approach to Conducting a Quality Audit
10th Edition
ISBN: 9781305080577
Author: Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher: South-Western College Pub
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Analytical procedures are generally used to produce evidence from
a. Confirmations mailed directly to the auditors by client customers.
b. Physical observation of inventories.
c. Relationships among current financial balances and prior balances, forecasts, and nonfinancial data.
d. Detailed examination of external, external-internal, and internal documents.

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