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Analytical procedure documentation requirements:
分析性測試歸檔的要求
Auditor’s expectation
Factors considered in the development of expectation
Results of comparison of expectation to recorded amounts
Additional audit procedures performed in response to significant unexplained differences
Results of such additional procedures
Instructor’s tips:
Analytical review comparisons are based on expected plausible relationships among data. Differences do not necessarily indicate errors or fraud, but simply indicate the need for further investigation.
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