EBK AUDITING+ASSURANCE SERVICES
EBK AUDITING+ASSURANCE SERVICES
17th Edition
ISBN: 9780135171219
Author: ARENS
Publisher: PEARSON CO
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Chapter 13, Problem 15RQ
To determine

Explain the reason for designing the tests of details of balances before performing tests of controls and substantive tests of transactions. Give assumptions that the auditor must and what steps auditor perform if assumption went wrong.

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