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Which of the following situations increases the reliability of data being used for substantive analytical procedures? 1

Accounting Sep 18, 2020

Which of the following situations increases the reliability of data being used for substantive analytical procedures?

1. The source of the data is the client’s internal budget reports.

2. During the prior-year audit, the data was subjected to audit testing.

3. Controls over the data have not been tested.

4. Broad industry averages will be used in comparison with the client’s data

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