What is the basic assumption underlying the use of analytical procedures?

1. A Option A: It helps the auditor to study relationship among elements of financial information
2. B Option B: Analytical procedures will not be able to detect unusual relationships
3. C Option C: Relationship among data exist and continue in the absence of known condition to the contrary
4. D Option D: None of the above.

Answer checked 11 October 2026 · How we write and check questions