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1. Which of the following is the least typical analytical procedure applied during the planning stage of an audit?
Study of relationships of the financial information with relevant nonfinancial information.
Comparison of the financial information with similar information regarding the industry in which the entity operates.
Comparison of recorded amounts of major disbursements with appropriate invoices.
Comparison of current year's financial statement with last years
2. Which of the following would likely result in a larger sample size?
Acceptable audit risk changes from .10 to .05
Control risk is increased
Detection risk decreases
All of the above would lead to a larger sample size
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