Distinguish between attention-directing analytical procedures and those intended to reduce detailed substantive procedures.
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Attention directing analytical procedures occur when significant unexpected differences between the ...View the full answer
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Related Book For 
Auditing The Art and Science of Assurance Engagements
ISBN: 978-0133098235
12th Canadian edition
Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser
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