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analytical procedures are: a) statistical tests of financial information designed to identify areas requiring intensive investigation b) analytical tests of financial information made by a
analytical procedures are: a) statistical tests of financial information designed to identify areas requiring intensive investigation b) analytical tests of financial information made by a computer c) diagnostic tests of financial information that may not be classified as audit evidence d) tests that involve evaluations of financial statement information by a study of relationships among financial and nonfinancial data
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