When Using Analytical Procedures

question 13

Multiple Choice

When using analytical procedures:

• A)unusual fluctuations occur when significant unexpected differences between the current year's data and other data used in comparisons are found.
• B)and no unusual fluctuations are noted, the possibility of material misstatement is increased.
• C)"attention directing" indicates an area where fraud has occurred.
• D)and no unusual fluctuations are noted, tests of details of balances can be eliminated,

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