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The basic assumption underlying the use of analytical procedures is:____________?

Auditingmedium
AIt helps the auditor to study relationship among elements of financial information
Relationship among data exist and continue in the absence of known condition to the contrary
CAnalytical procedures will not be able to detect unusual relationships
DNone of the above.

Correct Answer: B. Relationship among data exist and continue in the absence of known condition to the contrary

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