Analytical procedures are used by the auditor to focus his attention on accounts that should have changed from the prior year.

Question

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Analytical procedures are used by auditors to identify unusual transactions or events, and changes in amounts, ratios, or trends that might indicate matters that have financial statement and audit implications. They focus on accounts that have changed or should have changed, as well as those that have not changed when expected to.

Analytical Procedures Are Used by the Auditor to Focus His