Analytical procedures used in the review stage of an audit generally include: retesting control procedures that appeared to be ineffective during the…

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Analytical procedures used in the review stage of an audit generally include:

  1. retesting control procedures that appeared to be ineffective during the assessment of control risk.
  2. performing tests of transactions to corroborate management’s financial statement assertions.
  3. considering unusual or unexpected account balances that were not previously identified.
  4. gathering evidence concerning account balances that have not changed from the prior year.