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QUESTION
Analytical procedures are best described as: a) Substantive tests of financial information made by a comparison of relationships among data. b) Tests...
Analytical procedures are best described as:
a) Substantive tests of financial information made by a comparison of relationships among data.
b) Tests of financial information made by a computer.
c) Statistical tests of financial information designed to identify areas requiring intensive investigation.
d) Diagnostic tests of financial information that provide audit evidence.
