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one of the most important purposes of applying different techniques on the financial statements is to check if there is any irregularity highlighted by the

one of the most important purposes of applying different techniques on the financial statements is to check if there is any irregularity highlighted by the analysis. Note any divergence in the results you find after you are done with your analysis. Also note, if there is no divergence and both tools are showing results in the same direction and you are reaching at the same conclusion after performing both horizontal and vertical analysis techniques.

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