a. What are the advantages and disadvantages of using analytical procedures as substantive tests? b. What factors

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a. What are the advantages and disadvantages of using analytical procedures as substantive tests?

b. What factors affect the expected effectiveness and efficiency of analytical procedures as substantive tests?

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Modern Auditing

ISBN: 9780471596875

6th Edition

Authors: William C. Boynton, Walter G. Kell

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