Analytical procedures are required
|
Planning |
Substantive tests |
Final review |
|
|
a. |
Yes |
Yes |
Yes |
|
b. |
Yes |
Yes |
No |
|
c. |
Yes |
No |
Yes |
|
d. |
No |
No |
No |
Analytical procedures are required
|
Planning |
Substantive tests |
Final review |
|
|
a. |
Yes |
Yes |
Yes |
|
b. |
Yes |
Yes |
No |
|
c. |
Yes |
No |
Yes |
|
d. |
No |
No |
No |