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anuong05 anuong05
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2 years ago
The auditor normally does not need to test the accuracy or classification of fixed assets recorded in prior periods if they are the continuing auditor because

▸ they are rarely material to the audit.

▸ they rarely contain misstatements.

▸ they are verified in previous audits.

▸ they don't affect the balance sheet.
Textbook 
Auditing and Assurance Services

Auditing and Assurance Services


Edition: 17th
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dorkiexcicidorkiexcici
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