Analytical procedures are usually the most costly type of evidence.

Name: Analytical procedures are usually the most costly type of evidence.
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Analytical procedures are often less costly than other types of evidence, such as physical inspection or confirmations. They involve analyzing data and trends to identify unusual fluctuations or patterns that may indicate potential errors or fraud. While analytical procedures can be time-consuming, they are generally less costly than other types of evidence.

Analytical Procedures Are Usually the Most Costly Type of Evidence