Artículo 7. Documentation of Substantive Analytical Procedures

.22 When an analytical procedure is used as the principal substantive test of a significant financial statement assertion, the auditor should document all of the following: The expectation, where that expectation is not otherwise readily determinable from the documentation of the work performed, and factors considered in its development Results of the comparison of the expectation to the recorded amounts or ratios developed from recorded amounts Any additional auditing procedures performed in response to significant unexpected differences arising from the analytical procedure and the results of such additional procedures [.23-.24] [Paragraphs deleted.]