Question: Substantive analytical procedures performed during the testing phase of the audit . Substantive analytical procedures performed during the testing phase of the audit . are

Substantive analytical procedures performed during the testing phase of the audit .

Substantive analytical procedures performed during the testing phase of the audit .

are required under generally accepted auditing standards

are always done independently from other audit procedures

are used as a substantive test in support of account balances

do not need to be documented in the working papers

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