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kirstykirst kirstykirst
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Analytical procedures performed during phase III of the audit

▸ must be performed before the balance sheet date.

▸ can be used as a means of planning and directing other audit tests to specific areas.

▸ should be done after tests of details of balances.

▸ are expensive and are therefore not frequently used by the auditor.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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bknyc123bknyc123
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