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19 . A purpose of reviewing first - quarter financial results during audit planning is to a . Identify unexpected fluctuations occurring in account balances

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19 . A purpose of reviewing first - quarter financial results during audit planning is to a . Identify unexpected fluctuations occurring in account balances since the prior year financial statements b . Become familiar with accounts likely to appear in the financial statements C . Plan evidence to be gathered in auditing accounts that are new to the first - quarter financial statements d . Assets first-quarter financial position , results of operations , and cash flows

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