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Substantive analytical procedures performed during the testing phase of the audit . Substantive analytical procedures performed during the testing phase of the audit . are
Substantive analytical procedures performed during the testing phase of the audit .
Substantive analytical procedures performed during the testing phase of the audit .
are required under generally accepted auditing standards
are always done independently from other audit procedures
are used as a substantive test in support of account balances
do not need to be documented in the working papers
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