Analytical procedures are substantive procedures that may be used to provide evidence about specific accounts and classes of transactions. a. Describe three major types of comparisons the auditor might make in performing analytical procedures. b. At what stages of the audit are analytical procedures performed and what purpose do they serve a each stage? Audit working papers are an integral part of an examination in accordance with generally accepted auditing standards. a. Describe three major functions of the audit working papers. b. Distinguish between the permanent working paper file and the current working paper file. The following is an audit working paper prepared by an assistant on the Williams audit: f Column footed. Squareroot Amount agrees to amount recorded as a deposit on the bank statement and description agrees with receipt enclosed with 12/31/1X bank statement. This note is the Wilde note receivable that was recorded as a receipt by the client in the cash