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Analytical procedures are based on the premise that. . . Group of...

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Accounting

Analytical procedures are based on the premise that. . .

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. . plausible relationships are relatively rare among data.

. . . all balances can be fully supported by using analytical procedures.

. . . relationships among data typically are consistent across time.

. . . analytical procedures provide more reliable support for a balance than a test of detail using 3rd party documents.

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