EBK AUDITING+ASSURANCE SERVICES
EBK AUDITING+ASSURANCE SERVICES
17th Edition
ISBN: 9780135171219
Author: ARENS
Publisher: PEARSON CO
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Chapter 13, Problem 11RQ
To determine

Identify the different types of tests from most costly to least costly. The tests given are substantive analytical procedures, tests of details of balances, risk assessment procedures, test of controls, and substantive tests of transactions.

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