Which of the following procedures would a CPA most likely perform in the planning phase of a financi

Which of the following procedures would a CPA most likely perform in the planning phase of a financial statement audit? Compare financial information with nonfinancial operating data. Make inquiries of the client’s lawyer concerning pending litigation. Recalculate the prior year’s accruals and deferrals. Perform cutoff tests of cash receipts and disbursements.

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