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(TCO 6) Which of the following statements regarding analytical procedures is not correct? The definition of analytical tests emphasizes a comparison of client's data to

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(TCO 6) Which of the following statements regarding analytical procedures is not correct? The definition of analytical tests emphasizes a comparison of client's data to GAAP. Analytical procedures are required on all audits. Analytical procedures can be used as substantive tests. For certain accounts with small balances, analytical procedures alone may be sufficient evidence

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