Analytical procedures used in the overall review stage of an audit generally include ________.

A) retesting control procedures that appeared to be ineffective during the assessment
of control risk
B) gathering evidence concerning account balances that have not changed from the
prior year
C) considering unusual or unexpected account balances that were not previously
identified
D) performing tests of transactions to corroborate management's financial statement
assertions


C) considering unusual or unexpected account balances that were not previously
identified

Business

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