AUDITING+ASSURANCE SERVICES (LL)
AUDITING+ASSURANCE SERVICES (LL)
11th Edition
ISBN: 9781266448119
Author: MESSIER
Publisher: MCG
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Chapter 5, Problem 5.29MCQ
To determine

Concept Introduction:Analytical procedure is applied to compare the trend of financial item. This procedure helps the auditor to identify the material variances and audit areas that need special considerations. The audit uses technical or non technical methods to perform this analysis.

To choose: The correct option about the meaning of subtractive analytical procedure.

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