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  3. Study Set
    Auditing and Assurance
  4. Exam
    Exam 9: Substantive Procedures and the Financial Statement Audit
  5. Question
    Comparing the Current Year Balance to the Prior Year's Balance
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Comparing the Current Year Balance to the Prior Year's Balance

Question 62

Question 62

Multiple Choice

Comparing the current year balance to the prior year's balance is an example of:


A) a substantive analytical procedure.
B) a fluctuation analysis.
C) change analysis.
D) Both a and b.

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