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✨ EY Prep 🩷
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Audit
🟢 Easy
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What are analytical procedures in auditing?
A.
Breaking down a complex account into smaller components for testing
B.
Evaluating financial information through comparisons and relationships — e.g. comparing ratios to prior year or industry
C.
Analysing the client's accounting software for errors
D.
Recalculating all figures in the financial statements independently