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In a Digital Audit, when performing a Substantive Analytical Procedure using disaggregated data, the third step of the three - step process to apply the

In a Digital Audit, when performing a Substantive Analytical Procedure using disaggregated data, the third step of the three

-

step process to apply the "disaggregation of variance threshold

principle is to perform a

stand

-

back

.

Which of the following is NOT related to this

stand

-

back

step?

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