The primary objective of final analytical procedures is to
- Obtain evidence from details tested to corroborate particular assertions.
- Identify areas that represent specific risks relevant to the audit.
- Assist the auditor in assessing the validity of the conclusions reached on the audit.
- Satisfy doubts when questions arise about an entity’s ability to continue in existence.
C. Assist the auditor in assessing the validity of the conclusions reached on the audit.
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