Analytical procedures measuring clients ratios that to the others in the industry is called - Multiple Choice Cross-sectional analysis None of the above Comparison analysis Vertical analysis Accuracy of Accounts Receivables, using the AR - Aging report meets the following management assertion Multiple Choice Rights Cutoff Occurrence Valuation The auditor controlled variable in the Audit risk formula is - Multiple Choice Detection Risk Control Risk Planning Risk Inherent Risk Overstatements in financial statements can be captured by performing the following management assertion Multiple Choice Completeness None of the above Accuracy Tracing