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Analytical Procedures Used in Planning an Audit Should Focus On

Question 205

Multiple Choice

Analytical procedures used in planning an audit should focus on:


A) Reducing the scope of tests of controls and substantive tests.
B) Providing assurance that potential material misstatements will be identified.
C) Enhancing the auditor's understanding of the client's business.
D) Assessing the adequacy of the available audit evidence.

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