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A is corrent because these procedures are used by an auditor when forming an overall conclusion about whether the financial statements are consistent with the auditor’s understanding of the entity and comparing current year financial statements with those of the prior year will help the auditor to determine whether the amounts seem reasonable.
B is incorrect because ensuring that a representation letter signed by management is in the file is not considered an analytical procedure.
C is incorrect because reading minutes of the board of directors’ meetings is not considered an analytical procedure.
D is incorrect because obtaining a letter concerning potential liabilities from the client’s attorney is not considered an analytical procedure.