Analytical procedures are normally designed at the account level, whereas tests of controls and substantive tests of transactions are normally designed at the transaction-related objective level.

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Analytical procedures focus on evaluating financial information through analysis of plausible relationships among both financial and non-financial data, typically at the account level. Tests of controls and substantive tests of transactions are designed to assess the effectiveness of controls and the accuracy of transactions, respectively, which are more aligned with transaction-related objectives.

Analytical Procedures Are Normally Designed at the Account Level, Whereas