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Internal controls that are likely to prevent the client from including as a business expense those ...

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Internal controls that are likely to prevent the client from including as a business expense those ...

Internal controls that are likely to prevent the client from including as a business expense those transactions that primarily benefit management or other employees rather that the entity being audited satisfy the control objective that

▸ acquisitions are correctly valued.

▸ existing acquisitions are recorded.

▸ acquisitions are correctly classified.

▸ recorded acquisitions are for goods and services received.

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Auditing and Assurance Services

Edition: 17^th

Authors: Arens, Elder, Beasley, Hogan

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