📊 Auditing
Q. Which of the following is not an analytical procedure:
  • (A) Tracing of purchases recurred in the purchase book to purchase invoices
  • (B) Comparing aggregate wages paid to number of employees
  • (C) Comparing the actual costs with standard costs
  • (D) All of them are analytical procedure
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✅ Correct Answer: (A) Tracing of purchases recurred in the purchase book to purchase invoices

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