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AL0354335 AL0354335
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Analytical procedures

▸ are only done during the planning of the audit and when performing detailed tests.

▸ performed during the detailed testing phase are done before tests of details of balances.

▸ performed during the detailed testing phase are done before the balance sheet date.

▸ are performed only on accounts receivable, not on the entire sales and collection cycle.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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juniorpjuniorp
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