Final analytical procedures are generally intended to :
- Provide the auditor with a final, overall evaluation of the relationships among financial statement balances.
- Test transactions to corroborate management\'s financial statement assertions.
- Gather evidence concerning account balances that have not yet been investigated.
- Retest control activities that appeared to be ineffective during the assessment of control risk.
A. Provide the auditor with a final, overall evaluation of the relationships among financial statement balances.
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