题目内容（请给出正确答案）

[主观题]

Which TWO of the following statements regarding the use of analytical procedures during th

e PLANNING stage of the audit are correct？

(1) Analytical procedures are useful when forming an overall conclusion as to whether the financial statements are consistent 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

提问人：网友dhj916 发布时间：2022-01-07

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