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Analytical procedures can be used in which of the following ways? Select one: a. As a means of overall review of the financial statements at

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Analytical procedures can be used in which of the following ways? Select one: a. As a means of overall review of the financial statements at the end of an audit b. As a substitute for control testing to assess control effectiveness c. As substantive audit procedures to obtain evidence when planning an audit d. As "attention directing" methods at the end of an audit

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