Analytical procedure documentation requirements:
　　分析性测试归档的要求
　　Auditor’s expectation
　　Factors considered in the development of expectation
　　Results of comparison of expectation to recorded amounts
　　Additional audit procedures performed in response to significant unexplained differences
　　Results of such additional procedures
　　Instructor’s tips:
　　Analytical review comparisons are based on expected plausible relationships among data. Differences do not necessarily indicate errors or fraud, but simply indicate the need for further investigation.

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