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Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board
Analytical Procedures; Statement On Auditing Standards, 056, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
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.