Yes follow question 38 , it is as per SA 520
suggested same on similar query
Question no.38 in vouching..what are the factors that determine the extent of reliance that the auditor places on results of analytical procedures. ? and Question 12 b)Extent of reliance on analytical procedures in verification. both the questions are same ? bcoz in answer give an factor. plz sir give me suggestion. can any one ans. follow?