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Which of the following is true about using analytical procedures as a substantive test?a. Analytical procedures are required to be used to some extent as a substantive test.b. Analytical procedures are not required to be used as a substantive test and are more likely to be used for accounts that are predictable.c. Analytical procedures are only required to be used as a substantive test for material account balances and classes of transactions.d. Analytical procedures are not required to be used as a substantive test and are more likely to be used when transactions affecting the account are subject to management discretion
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