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A is corrent because the professional standards state that analytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. One source of information for developing these expectations is information regarding the industry in which the client operates.
B is incorrect because comparing recorded amounts of major disbursements with appropriate invoices is a substantive test which provides evidence concerning financial statement assertions.
C is incorrect because comparing results of a statistical sample with the expected characteristics of the actual population is a substantive test which provides evidence concerning financial statement assertions.
D is incorrect because comparing computer generated data with similar data generated by a manual accounting system is a test of controls, not an analytical procedure.