Which of the describes analysis

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Analysis is a substantive audit procedure that auditors use when they are performing financial statement audits.

Problem 1: Which of the following describes analysis?

a. Evaluation of inter-relationships between elements of financial and non-financial information

b. Comparison of relationships with auditor's assessments of the expected relationships and balances

c. Investigation of significant fluctuations

d. Only used by auditors at the planning stage of the audit

e. Observation of control procedures used by the client

f. Used by auditors during the execution phase of the audit as a substantive procedure

Reference no: EM132699294

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