Question: In a Digital Audit, when performing a Substantive Analytical Procedure using disaggregated data, the third step of the three - step process to apply the

In a Digital Audit, when performing a Substantive Analytical Procedure using disaggregated data, the third step of the three-step process to apply the "disaggregation of variance threshold principle is to perform a stand-back. Which of the following is NOT related to this stand-back step?

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