Following are the techniques of audit testing:
If an Auditor studies significant ratios and compares financial information with prior
periods and investigates unusual fluctuations, his technique of audit
testing will fall into which of the above given techniques?
yes neo You r right " It is Analytical Review"
Compare amounts and ratios (e.g., effective tax rates) for the current
period with the prior year. Investigate significant fluctuations. Test
ratios and other calculations, as necessary.