Question: 4.6 (a) (b) (C) (d) Analytical procedures: can only be performed on annual data. are only useful if the client's variation from budget is low.

4.6 (a) (b) (C) (d) Analytical procedures: can only be performed on annual data. are only useful if the client's variation from budget is low. are not affected if the client changes its accounting methods. must take into account seasonal variation in the client's business

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