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Auditors may decide to replace tests of details with analytical procedures when possible because the
wberry8
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Auditors may decide to replace tests of details with analytical procedures when possible because the
Auditors may decide to replace tests of details with analytical procedures when possible because the
▸ analytical procedures are more reliable.
▸ analytical procedures are considerably less expensive.
▸ analytical procedures are more persuasive.
▸ tests of details are more difficult to interpret.
Textbook
Auditing and Assurance Services
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17
th
Authors:
Arens, Elder, Beasley, Hogan
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analytical procedures are considerably less expensive.
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Thank you, thank you, thank you!
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Smart ... Thanks!
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Good timing,
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