AP9.5 (LO 3, 4) Persuasiveness of evidence from substantive analytical procedures Iman has the task of reviewing the evidence from substantive analytical procedures conducted by the audit associates on the audit of Smalley Services Inc. The audit associates have reported the results of these substantive analytical procedures:

1. 1. Comparison of depreciation expense with the closing balance of each depreciable asset class in property, plant, and equipment.
2. 2. Recalculation of sales commission expenses using the standard sales commission rate and total sales.
3. 3. Comparison of payroll expense with previous year payroll.