Which of the following statements is most closely associated with analytical procedure applied at substantive stage? | Faculties

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Mr. Dubey

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Q. Which of the following statements is most closely associated with analytical procedure applied at substantive stage?

(A) It helps to study relationship among balance sheet accounts
(B) It helps to discover material misstatements in the financial statements
(C) It helps to identify possible oversights
(D) It helps to accumulate evidence supporting the validity of a specific account balance

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✅ Correct Answer: (D) It helps to accumulate evidence supporting the validity of a specific account balance

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