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This Statement applies to analytical review procedures in an examination made in accordance with generally accepted auditing standards. It provides guidance for consideration by the auditor when he applies such procedures, but no specific analytical review procedures are required by this Statement.
Auditing -- Standards -- United States; Corporations -- Auditing
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Executive Committee, "Analytical Review Procedures; Statement on auditing standards, 023" (1978). Statements on Auditing Standards. 21.