Principles Of Auditing & Other Assurance Services
Principles Of Auditing & Other Assurance Services
21st Edition
ISBN: 9781259916984
Author: WHITTINGTON, Ray, Pany, Kurt
Publisher: Mcgraw-hill Education,
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Chapter 6, Problem 42EOQ

Vouching from journals (or ledgers) to source documents most directly tests:

  1. (1) Completeness (understatements).
  2. (2) Existence (overstatements).
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