The evaluations of financial information through analysis of plausible relationships among financial and nonfinancial data is the definition of A. analytical procedures. B. auditing. C. tests of transactions. D. tests of balances.

A) analytical procedures

Explanation:

Analytical procedures are used by auditors as evidence to try find any indications that the financial records of their clients may have any problems like incorrect records due to accounting errors or fraudulent activity.

Different sets of financial and operational activity are compared to see if they remain constant during time or follow a historical certain pattern.