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G.3 G.4 G.5 Describe how an auditor may use ADA in performing preliminary analytical procedures. What is meant by a predictable relationship when considering

G.3 G.4 G.5 Describe how an auditor may use ADA in performing preliminary analytical procedures. What is meant by a predictable relationship when considering using ADA as a substantive analytical procedure? Do the auditing standards provide explicit guidance for determining the level of evidence provided by ADA used as tests of details?

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