Final answer:
Option B is the correct answer, indicating that the final analytical procedures aim to corroborate audit evidence and ensure financial statements are consistent with the auditor's expectations after evaluating all evidence.
Step-by-step explanation:
The correct answer to the question regarding the intention of final analytical procedures in an audit is option B: To corroborate audit evidence obtained during the audit and to confirm the financial statements are consistent with the auditor's revised expectations based on evidence evaluated during the audit. Final analytical procedures are critical in the auditing process as they involve assessing the collected audit evidence for consistency and determining if the financial statements align with the auditor's expectations following a thorough analysis of all evidence.
In practice, auditors will look for similarities and differences in the evidence gathered and assess whether any differences are significant enough to impact the reliability of the financial statements.
This corroborative process ensures that auditors can provide reasonable assurance that the financial statements do not contain material misstatements. The process aligns with the goal of empirical hypothesis testing in other fields, where propositions are evaluated for their ability to anticipate expectations and thus confirm their credibility.