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cacerami cacerami
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Analytical procedures

▸ focus on the ending balances for income statement accounts.

▸ are only performed during the planning stage of the audit.

▸ are required to be performed when auditing an account balance.

▸ provide substantive evidence.
Textbook 

Auditing and Assurance Services


Edition: 17th
Authors:
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awbradshawawbradshaw
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provide substantive evidence.

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