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A year ago
To address heightened risks of fraud, the auditor can do all of the following except

▸ use specialists to assist in evaluating the accuracy and reasonableness of management's key estimates.

▸ decrease the amount of substantive tests.

▸ use ACL or IDEA to search for fictitious revenue transactions.

▸ use EXCEL to perform analytical procedures at the disaggregated level.
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Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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julie5julie5
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A year ago
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