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rhialways659 rhialways659
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A year ago
If no material differences are found using analytical procedures, and the auditor concludes that misstatements are not likely to have occurred,

▸ other substantive tests may be reduced.

▸ it will be necessary to increase the tests of balances.

▸ it will not be necessary to perform tests of balances.

▸ it will be necessary to increase the tests of transactions.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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finley07finley07
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A year ago
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