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teranine teranine
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Analytical procedures

▸ performed during the audit planning phase generally use aggregated data at a high level.

▸ are never performed during the testing phase of an audit.

▸ are declining in importance as a type of audit evidence.

▸ performed during the audit planning stage help the auditor take a final objective look at the audited financial statements.
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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david200095367david200095367
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