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which one is correct answer?
Lina - 09/19/2019, 8:01 pm

I am getting confused!! which one is correct answer? A? or D?

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John-92408 - 09/24/2019, 3:07 am

I believe it is A because the auditor is focused on a specific item or items (i.e. confirming year-end accounts with confirmations). It is a non-standard / "other" audit procedure because of the focus on a specific item or items. As opposed to performing analytical procedures to test reasonableness (i.e. standard procedures). It may help to think, if the auditor has to go out of his/her way to confirm something specific, it is "non-standard / other." That's how I see it.

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