When applying analytical procedures, an auditor could develop an independent expectation of an account balance to compare

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When applying analytical procedures, an auditor could develop an independent expectation of an account balance to compare to:

a. Management's unaudited balance.

b. Management's unaudited balance adjusted for trends in the industry.

c. The prior-year audited balance.

d. The prior-year audited balance adjusted for trends in the industry.

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