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brettlaw brettlaw
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A year ago
In the context of an audit of financial statements, substantive tests are audit procedures that

▸ may be eliminated under certain conditions.

▸ are designed to discover significant subsequent events.

▸ are designed to test for dollar misstatements.

▸ will increase proportionately with the auditor's reliance on internal control.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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oldgreyvlegsoldgreyvlegs
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A year ago
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