Question: I need more explanation on each options (why options are correct or wrong) Which of the following statements relating to audit procedures for the conduct

I need more explanation on each options (why options are correct or wrong)

Which of the following statements relating to audit procedures for the conduct of substantive procedures ismost correct?

A.Recalculation is an effective substantive procedure to address the assertion of accuracy, valuation and allocation.

B.Analytical procedures are not an appropriate substantive procedure.

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