Which of the following statements is false regardingsubstantiveanalytical procedures?a. Substantive analytical procedures are not required tobe performed on all audit engagements.b. If the results of substantive analytical proceduressuggest that an account balance is materially correct,the auditor can reduce the evidence needed fromtests of details.c. The auditor would perform substantive analyticalprocedures after tests of details.d. All of the above statements are true.

Auditing: A Risk Based-Approach (MindTap Course List)
11th Edition
ISBN:9781337619455
Author:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Publisher:Karla M Johnstone, Audrey A. Gramling, Larry E. Rittenberg
Chapter6: Audit Evidence
Section: Chapter Questions
Problem 12CYBK
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Which of the following statements is false regarding
substantive
analytical procedures?
a. Substantive analytical procedures are not required to
be performed on all audit engagements.
b. If the results of substantive analytical procedures
suggest that an account balance is materially correct,
the auditor can reduce the evidence needed from
tests of details.
c. The auditor would perform substantive analytical
procedures after tests of details.
d. All of the above statements are true.

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