Pick the two words to fill in the blanks in the following

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Pick the two words to fill in the blanks in the following description of an audit procedure and the relevant assertion the procedure tests:  Comparing the capital budget for the year to the total amount added to fixed assets during the year is a(n)____________type of audit procedure that will test the primary assertion of_______________.

analytical procedure/valuationtest of details/valuationtest of details/existenceanalytical procedure/existence
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