acc_460_week_1_gasb__and_fasb_acco...

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How are analytical procedures used in an audit engagement? What premise underlies the use of analytical procedures in auditing? What sources of information can an auditor use to develop expectations? Give examples.AU 329.02, Analytical Procedures (SAS 56), defines analytical procedures as evaluations of financial information made by a study of plausible relationships among both financial and nonfinancial data. Such procedures range from simple comparisons to the use of complex mathematical and statistical models involving many relationships and data elements.Analytical procedures a

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