問題：Which of the following audit techniques is not an analytical procedure?
　　A. Trend analysis.
　　B. Reasonableness testing.
　　C. Examining related accounts in conjunction with each other.
　　D. Directional testing.
　　答案：The correct answer is: Directional testing
　　解析：Directional testing is not an analytical procedure, it is a substantive procedure. The concept of directional testing derives from the principles of double entry bookkeeping in that for every debit there is a corresponding credit. Therefore, any misstatement of a debit entry will result in either a corresponding misstatement in a credit entry or a misstatement in the opposite direction of another debit entry.