Page 28 - Auditing Standards
P. 28
As of December 15, 2017
11 AS 2305, Substantive Analytical Procedures, establishes requirements on performing analytical
procedures as substantive procedures.
12 If misstatements are identified in the selected items, see AS 2810.12-.13 and AS 2810.17-.19.
13 AS 2315, Audit Sampling, establishes requirements regarding audit sampling.
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