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When conducting a review engagement of a nonissuer, each of the following is considered an analytical procedure, except a comparison of the current-year's financial information

When conducting a review engagement of a nonissuer, each of the following is considered an analytical procedure, except a comparison of the current-year's financial information to

A. Expectations developed by the accountant.

B. Financial statements of a comparable prior period.

C. Supporting documentation.

D. Industry benchmarks.

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