Conducting analytical procedures

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Research professional standards (AU 329) determine the requirement related to developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence. What are the advantage of developing an expectation at a detailed level (i.e., using disaggregated data) rather than at an overall or aggregated level?

Reference no: EM13120043

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Conducting analytical procedures : Research professional standards (AU 329) determine the requirement related to developing an expectation and conducting analytical procedures when those procedures are intended to provide substantive evidence.

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