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A) To study relationship among elements of information
B) To plan the audit engagement
C) To perform additional audit procedures
D) To obtain audit evidence
The correct option is (A). Analytical procedures helps to study relationships. All other options arise after study of relationships.
A) to study relationships among elements to identify areas of increased risk in the operational cycles. Investigative procedures would then be formulated to obtain evidence that no deviation from controls have been experienced.
