Explain why the statement 'Analytical procedures are essential in every part of an audit, but these tests

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Explain why the statement 'Analytical procedures are essential in every part of an audit, but these tests are rarely sufficient by themselves for any audit area' is correct or incorrect.

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Auditing Assurance Services and Ethics in Australia an Integrated Approach

ISBN: 978-1442539365

9th edition

Authors: Alvin A Arens, Peter J. Best, Greg Shailer, Brenton Fiedler

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