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Analytical procedures
cacerami
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Analytical procedures
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:
17
th
Authors:
Arens, Elder, Beasley, Hogan
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awbradshaw
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