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farendrn farendrn
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Auditors have found that generally the most efficient and effective way to conduct audits is to

▸ obtain complete assurance about the correctness of each class of transactions affecting the account.

▸ obtain some combination of assurance for each class of transactions and for the ending balance in the related accounts.

▸ obtain assurance about the ending balance of the account only.

▸ verify each entry that was made into an account.
Textbook 

Auditing and Assurance Services


Edition: 17th
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sbbaltsbbalt
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obtain some combination of assurance for each class of transactions and for the ending balance in the related accounts.

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