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    Auditing and Assurance Services Study Set 5
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    Exam 5: Planning, Understanding the Entity and Assessing Business Risk
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    Analytical Procedures May Be Classified as Being Primarily
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Analytical Procedures May Be Classified as Being Primarily

Question 32

Question 32

Multiple Choice

Analytical procedures may be classified as being primarily:


A) tests of control.
B) detailed tests of balances.
C) tests of ratios.
D) substantive tests.

Correct Answer:

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