Which would not be considered for substantive analytical

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Problem 1: When performing substantive analytical procedures on an audit engagement, which of the following would not be considered:

Select one:

a. The accuracy of the expected result.
b. The strength of the internal control system.
c. The availability of disaggregated data at the account level.
d. The ability to use these procedures to replace a test of control.

Reference no: EM132688452

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