Use a search engine to locate the CPA Journal article, "The hidden risk in analytical procedures: What WorldCom revealed," by Neal Hitzig. After reading the article, provide a discussion of the shortcomings of analytical procedures and the factor they played in the WorldCom audit failure. In your discussion, consider the fundamental assumption auditors make when using analytical procedures as primary audit evidence, as well as the CPAB's comments on substantive analytical procedures from Auditing in Action 9-3.