| http://www.w3.org/ns/prov#value | - Ratios, percentages, comparisons of actual to budget, and other comparisons may be used to establish expected relationships, and the auditor then looks for unusual relationships, discrepancies, or variances. ??? ??? ??? Analytical Procedures Include a review of the current and prior year's financial statements and the current year's budget. ??? ??? ??? Directional Testing Refers to testing either
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