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Analytical procedures are one type of evidence gathering procedure. According to auditing standards, there are five general forms of analytical procedures. Auditing standards also provide

Analytical procedures are one type of evidence gathering procedure. According to auditing standards, there are five general forms of analytical procedures. Auditing standards also provide examples of five sources of information for analytical procedures. 


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Contrast vertical and horizontal financial statement analysis. In addition to vertical and horizontal financial statement analysis, identify and describe three other general forms of analytical procedures.

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