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Timing and Purpose ofAnalytical Procedures Testing Phase Purpose Understand client’s industry and business Assess going concern Indicate possible misstatements (attention directing) Secondary purpose Reduce detailed tests Primary purpose Timing and Purpose ofAnalytical Procedures (Required) Completion Phase Purpose Understand client’s industry and business Assess going concern Secondary purpose Indicate possible misstatements (attention directing) Primary purpose Reduce detailed tests 7 - * ?2003 Prentice Hall Business Publishing, Essentials of Auditing 1/e, Arens/Elder/Beasley 7 - * ?2003