If unusual or unexpected relationships related to long-lived assets are identified during planning analytical procedures,the planned audit procedures (tests of controls and substantive procedures)would be adjusted to address the risk of material misstatement.

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If unusual or unexpected relationships related to long-lived assets are identified during planning analytical procedures, the planned audit procedures should be adjusted to address the risk of material misstatement. This may require additional testing, further analysis, or a re-evaluation of the overall audit approach. Failure to adjust the audit procedures in response to identified risks could result in a failure to detect material misstatements in the financial statements.

If Unusual or Unexpected Relationships Related to Long-Lived Assets Are