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urraberry urraberry
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A year ago
When comparing client data with similar prior-period data,

▸ if there have been no significant changes in the client's operations in the current year, much of the detail making up the totals in the financial statements should remain unchanged.

▸ comparison of details must take the form of details over time.

▸ comparing totals with previous years considers growth in the business activity.

▸ percent relationships fail to consider declines in the business activity.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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hmging94hmging94
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A year ago
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