Extensive tests of details for an income statement account are least likely to be required when: A.

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Extensive tests of details for an income statement account are least likely to be required when:

A. Analytical procedures reveal some unexpected fluctuations.

B. Inherent risk is high.

C. Detection risk is high.

D. Control risk is high.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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