Common uses of analytical procedures include: (a) Risk identification during the risk assessment stage. (b) Estimating account

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Common uses of analytical procedures include:

(a) Risk identification during the risk assessment stage.

(b) Estimating account balances during the risk response stage.

(c) Overall assessment of the financial report at the final review stage of the audit.

(d) All of the above.

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Auditing A Practical Approach

ISBN: 9780730364573

3rd Edition

Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton

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