According to IIA guidance, which of the following statements is true regarding analytical procedures?
According to IIA guidance, which of the following statements is true regarding analytical procedures?
Data relationships are assumed to exist and to continue where no known conflicting conditions exist. This is a fundamental principle of analytical procedures according to IIA guidance, which relies on the plausible continuity of data relationships unless specific contrary conditions are identified.
the answer is A!
A basic premise underlying the application of analytical procedures is that plausible relationships among data may reasonably be expected to exist and continue in the absence of conditions to the contrary.
A, according to IIA implementation guidance "Analytical procedures are used to compare information against expectations, based on an independent (i.e., unbiased) source and the premise that certain relationships between information can be reasonably expected in the absence of conditions to the contrary. Analytical procedures may also be used during engagement planning (2200 series of standards)."
why not A ?