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Analytical Procedures Are Used by the Auditor To

Question 68

Multiple Choice

Analytical procedures are used by the auditor to:


A) focus his or her attention on accounts where possible fraud exists
B) focus his or her attention on accounts where the possibility of material misstatements is greatest
C) focus his or her attention on accounts where procedures are inadequate
D) focus his or her attention on accounts with unexpected change in the current year compared to the prior year

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