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    Question

    Auditors use ______ to gather information and determine

    if they need to conduct substantive testing. Sometimes, they can use analytical methods alone to come to a conclusion.
    A Preliminary analytical review Correct Answer Incorrect Answer
    B Substantive analytical procedures Correct Answer Incorrect Answer
    C Final analytical review Correct Answer Incorrect Answer
    D Ratio Analysis Correct Answer Incorrect Answer

    Solution

    Auditors use substantive analytical procedures to gather information and determine if they need to conduct substantive testing. Sometimes, they can use analytical methods alone to come to a conclusion.

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