Which of the following represents a
procedure that the auditor may use because
plausible relationships among financial
statement balances are expected to exist?
a. Attributes testing
b. Enterprise risk assessment
c. Inherent tests of control
d. Analytical review
procedure that the auditor may use because
plausible relationships among financial
statement balances are expected to exist?
a. Attributes testing
b. Enterprise risk assessment
c. Inherent tests of control
d. Analytical review