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samestepp samestepp
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Substantive analytical procedures performed during the testing phase of the audit

▸ are required under generally accepted auditing standards.

▸ are always done independently from other audit procedures.

▸ are used as a substantive test in support of account balances.

▸ do not need to be documented in the working papers.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


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bruce2710bruce2710
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