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. Performing analytical procedures may help an auditor to: (1) Achieve audit objectives related to a particular assertion. (2) Develop an effective system of quality

. Performing analytical procedures may help an auditor to:

(1) Achieve audit objectives related to a particular assertion.

(2) Develop an effective system of quality control.

(3) Meet PCAOB requirements that analytical procedures be performed relating to every major account.

(4) Increase the level of detection risk.

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