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    audit planning stage, and the final review phase

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    Analytical review evidence is required during two stages of the audit and allowable in
    another. Identify all three stages and describe how the use of analysis differs among
    these stages?

    The two stages of audit where analytical review evidence is required are the audit planning stage, and the final review phase. The analytical review evidence is allowable in the substantive testing stage. This has been given in SAS 56.
    The use of analysis differs among these three ...

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    This explanation provides you a comprehensive argument relating to audit planning stage, and the final review phase.

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