Complete the Definition of Analytical Procedures Using the Phrases Below

Complete the definition of analytical procedures using the phrases below:
a. evaluations
b. expected
c. financial and non-financial data
d. fluctuations or relationships
e. internal and external data
f. previous
g. reviews
h. transactions
-________________ of financial information through analysis of plausible relationshipsamong both ________________. Analytical procedures also encompasssuch investigation as is necessary of identified ________________that are inconsistent with other relevant information or that differ from ________________values by a significant amount.