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Analytical procedures (finance auditing)
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https://assets.pcaobus.org/pcaob-dev/docs/default-source/rulemaking/docket-056/comparison-of-proposed-as-2305-with-isa-520-and-au-c-section-520-(final).pdf?sfvrsn=dd187a97_2
Anchor text: Comparison of proposed AS 2305 with ISA 520 and AU-C 520