Conduct research to (i) find out the PCAOB auditing standard related to the use of analytical
procedure during audit; (ii) List the four factors impacting the expected effectiveness and
efficiency of analytical procedure; (iii) list at least four requirements in the standard related to
developing an expectation and conducting analytical procedures when those procedures are
intended to provide substantive evidence. (1 point. Point allocation: 0.2 point for (i); 0.4 point
for (ii); 0.4 point for (iii))

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