Test Preparation on CA Intermediate Auditing and Assurance Test Series-12

If the area audited is less material, the auditor may rely solely on ______.

Factors considered while performing the analytical procedures are

Mr. Romil auditing books of a hotel, during his audit he identified fluctuations or relationships that are inconsistent with other relevant information or differ from expected values by a significant amount, Mr. Romil shall investigate such differences by:

1. Inquiring of management;
2. Performing other audit procedures as necessary in the circumstances.
3. Taking written representation from management.
4. Not to rely on them.

Which of the following is not an analytical procedure 

Mr. Ashif was auditing a hostel while auditing an area he wanted to use analytical procedure. Which points should be kept in mind by him while relying on analytical procedures?