Question: Why does the auditor divide the financial statements into smaller segments? Why does the auditor divide the financial statements into smaller segments? Using the cycle

Why does the auditor divide the financial statements into smaller segments?
Why does the auditor divide the financial statements into smaller segments?
Using the cycle approach makes the audit more manageable.
Most accounts have few relationships with others and so it is more efficient to break the financial statements into smaller pieces.
The cycle approach is used because auditing standards require it.
The cycle approach allows the auditor to detect illegal acts.

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