(b) Illustrate how you might use analytical procedures to provide audit evidence and reduc

(b) Illustrate how you might use analytical procedures to provide audit evidence and reduce the level of detailed

substantive procedures. (7 marks)

(b) Illustration of use of analytical procedures as audit evidenceTutorial note: Note that ‘as audit evidence’ requires consideration of substantive analytical procedures rather that theidentification of risks (relevant to part (a)).RevenueAnalytical proc