D1 12:31 o Marked out of 1 P Flag question Application of an analytical procedure requires using both the financial and non- financial information from internal and external sources. What is important for an auditor in this regard? I. There should be relationship between the assertion to be tested and the information used as evidence II. The analytical procedure should be effective III. The analytical procedure should be suitable a. All these b. I and III c. II and III d. I and II o O