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

Check Correct Option

It helps to accumulate evidence supporting the validity of a specific account balance

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

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