How To Use Analytical Procedures During Audit Planning - AUD - CPA Exam: Via Pederson CPA Review: http://www.pedersoncpareview.com Analytical procedures used in planning an audit should focus on: A. Identifying material weaknesses in internal control. B. Enhancing the auditor's understanding of the client's business. C. Testing individual account balances that depend on accounting estimates. D. Evaluating the adequacy of the evidence gathered concerning unusual balances.
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