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atomicyoyo atomicyoyo
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A year ago
When designing the audit program and the particular audit tests, the auditor should keep in mind that

▸ the audit program is broken down into two parts-the risk assessment procedures and the tests of details of balances.

▸ the tests of controls will not vary depending on assessed control risk.

▸ analytical procedures performed during substantive testing are generally more focused and more extensive than those done as part of planning.

▸ auditing standards require that the tests contained in the audit program must be approved by the PCAOB.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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xuelixueli
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A year ago
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atomicyoyo Author
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A year ago
Smart ... Thanks!
wyq2651
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Yesterday
You make an excellent tutor!
Harvinder
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2 hours ago
Just got PERFECT on my quiz
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