Question: Analytical procedures: are required during the planning and completion phases of the audit. are used to test controls and are not substantive procedures. can be

Analytical procedures:
are required during the planning and completion phases of the audit.
are used to test controls and are not substantive procedures.
can be used as substantive tests but cannot be used as primary tests of a balance.
are substantive procedures and cannot be used at any other stage of the audit.
Analytical procedures: are required during the

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