Consult Paragraphs .09-.10 of AU Section 329. Please explain the primary purpose of substantive analytical procedures (i.e., the type of procedures that are completed during the testing stages of an audit). If you completed such procedures on FOF, do you think you could use KRC’s “Consolidated Sales to Industry,” which illustrated that KRC’s profits on sales to FOF were 68.2 percent, as compared to 36 percent on all other sales, to help execute the procedures? How?