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This Statement provides guidance on the use of analytical procedures and requires the use of analytical procedures in the planning and overall review stages of all audits.
Auditing -- Standards -- United States; Auditing, Analytical review
Accounting | Taxation
American Institute of Certified Public Accountants. Auditing Standards Board, "Analytical procedures; Statement on auditing standards, 056" (1988). Statements on Auditing Standards. 57.