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I was sitting in a production meeting the other morning (boring!) and I found myself wanting to write down Analytical Procedures (the topic I had just studied that morning). I had to refrain from writing on my notepad that analytical procedures are required during planning to understand the client entity, not required as a substantive test and required during the overall review for something or other regarding the financial statements... I couldn't bring that up from my short term memory... tee hee hee
Anyway, I am on to the topic of fraud now, so keep calm and study on! :)