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    Auditing A Risk Based Approach
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    Exam 5: Professional Auditing Standards and the Audit Opinion Formulation Process
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    Substantive Analytical Procedures Are Optional for Significant Accounts and Disclosures
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Substantive Analytical Procedures Are Optional for Significant Accounts and Disclosures

Question 99

Question 99

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Substantive analytical procedures are optional for significant accounts and disclosures.

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