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    Auditing A Practical
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    Exam 4: Risk Assessment Part Iiunderstanding the Client
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    A Comparison of Account Balances to a Single Line Item
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A Comparison of Account Balances to a Single Line Item

Question 58

Question 58

Multiple Choice

A comparison of account balances to a single line item, such as total assets, is termed ________.


A) common-size analysis
B) trend analysis
C) substantive procedures
D) compliance audit

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