Auditing and Assurance Services (16th Edition)
Auditing and Assurance Services (16th Edition)
16th Edition
ISBN: 9780134065823
Author: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan
Publisher: PEARSON
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Chapter 21, Problem 19DQP

a.

To determine

Find out whether each of the procedures is primarily a test of control or a substantive test.

b.

To determine

State the purpose of each of the procedure.

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