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djchewinggum djchewinggum
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Analytical procedures are substantive tests and, if the results of the analytical procedures are favorable, the auditor would normally

▸ reduce the extent of tests of details of balances.

▸ reduce the extent of tests of controls.

▸ reduce the tests of transactions.

▸ reduce all of the other tests.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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ordinarykathyordinarykathy
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