What is the primary objective of analytical procedures used in the overall review stage of an audit?
ATo direct attention to potential risk areas
BTo satisfy doubts when questions arise about a client’s ability to continue
CTo reduce specific detection risk
DTo help to corroborate the conclusions drawn from individual components of financial statements
Correct answer
D. To help to corroborate the conclusions drawn from individual components of financial statements
Explanation
To help to corroborate the conclusions drawn from individual components of financial statements is the correct answer. Review the question and compare it with the other choices to remember this fact for future exams.