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Keywords: analytical procedures
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Journal Articles
Auditor Use of Benchmarks to Assess Fraud Risk: The Case for Industry Data
Available to Purchase
Journal of Forensic Accounting Research (2024) 9 (1): 23–57.
Published: 01 December 2024
...Joseph F. Brazel; Keith L. Jones; Qiyang Lian ABSTRACT Auditors perform preliminary analytical procedures to identify unusual or inconsistent relationships between expectations and recorded balances. The results of preliminary analytical procedures help auditors assess the risk that financial...
