One of the main objectives of performing analytical review procedures during the planning phase of the audit is to identify:
A) Transactions that have not been properly authorized.
B) Illegal acts undetected as a result of poor internal controls.
C) Inefficient operations.
D) Unusual changes that may signal possible account misstatements.
Answer: D) Unusual changes that may signal possible account misstatements.
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A) Apparent B) Implied C) Fiduciary D) Express"
Which of the following factors was most often cited by CFOs as an important influence on debt use?
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