Question: 8. An auditor's decision whether to apply analytical procedures as substantive tests usually is determined by the A. Availability of documentary evidence that should be

 8. An auditor's decision whether to apply analytical procedures as substantive

8. An auditor's decision whether to apply analytical procedures as substantive tests usually is determined by the A. Availability of documentary evidence that should be verified. B. Extent of accounting estimates used in preparing the financial statements. C. Precision and reliability of the data used to develop expectations. D. Number of transactions recorded just before and just after the year-end

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