【每日一练】ACCA F8（June 2015）

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet.

 Which TWO of the following statements regarding the use of analytical procedures during the PLANNING stageof the audit are correct?
(1) Analytical procedures are useful when forming an overall conclusion as to whether the financial statements areconsistent with the auditor’s understanding of the company
(2) Analytical procedures can be used to obtain relevant and reliable audit evidence
(3) Analytical procedures can assist in identifying the risks of material misstatement
(4) Analytical procedures can assist in identifying unusual transactions and events
A 1 and 2
B 2 and 3
C 3 and 4
D 2 and 4

Answer：

Statement 1 refers to the use of analytical procedures at the final review or completion stage of the audit. Statement 2 refers to the use of analytical procedures to obtain substantive evidence during the fieldwork stage of the audit.

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