Analytical procedures are generally used to produce evidence from a. Confirmations mailed directly to the auditors by
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a. Confirmations mailed directly to the auditors by client customers.
b. Physical observation of inventories.
c. Relationships among current financial balances and prior balances, forecasts, and nonfinancial data.
d. Detailed examination of external, external- internal, and internal documents.
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Auditing and Assurance Services
ISBN: 978-0077862343
6th edition
Authors: Timothy Louwers, Robert Ramsay, David Sinason, Jerry Straws
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