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Analytical procedures are useful in identifying which of the following? Differences that are expected Recurring transactions Legal acts Transactions with no errors The textbook says

  1. Analytical procedures are useful in identifying which of the following?
    1. Differences that are expected
    2. Recurring transactions
    3. Legal acts
    4. Transactions with no errors

The textbook says this, but it seems that they're all opposites to the options:

Analytical procedures are used to detect and examine relationships of financial information that do not appear reasonable. They are useful in identifying:

  • Differences that are not expected
  • The absence of differences that are expected
  • Potential errors
  • Potential fraud and illegal acts
  • Other unusual or non-recurring transactions or events

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