If preliminary analytical procedures identify some unexpected relationships,the auditor would conclude that there is not a heightened risk of material misstatements.

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If preliminary analytical procedures identify unexpected relationships, the auditor may conclude that there is a heightened risk of material misstatements. The unexpected relationships could indicate errors or fraud in the financial statements. The auditor would need to perform further procedures to determine the cause of the unexpected relationships and assess whether they are indicative of material misstatements.

If Preliminary Analytical Procedures Identify Some Unexpected Relationships,the Auditor Would