Following are the techniques of audit testing:
Inspection
Observation
Inquiry
Confirmation
Computation
Analytical review
If an Auditor studies significant ratios and compares financial information with prior periods and investigates unusual fluctuations, his technique of audit testing will fall into which of the above given techniques?
Observation
Inquiry
Confirmation
Computation
Analytical review
If an Auditor studies significant ratios and compares financial information with prior periods and investigates unusual fluctuations, his technique of audit testing will fall into which of the above given techniques?
Answer:-
Analytical review
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