The primary planning analytical procedure for equity is a comparison of current-year account balances with prior-year account

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The primary planning analytical procedure for equity is a comparison of current-year account balances with prior-year account balances, after considering the auditor’s expectations based on knowledge of client activities. 

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Auditing A Risk Based Approach

ISBN: 9780357721872

12th Edition

Authors: Karla M Johnstone-Zehms, Audrey A. Gramling, Larry E. Rittenberg

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