Question 19 The following are all steps taken when the auditor performs analytical procedures. Identify the order of performing these steps. Compare the estimated amount with the computed or recorded amount and evaluate whether the difference, if any, is significant. Determine appropriate procedures for investigating the reasons for the difference if it is significant. Assess the reliability of any data to be used. Draw conclusions. Estimate the probable balance in the account or the probable outcome of the computation. Make whatever computations are needed using data in the client's records or data from reliable outside sources. Perform the procedures. Identify the computation, comparison, or relationship to be made or to be investigated