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eFishie eFishie
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A) Describe the five types of audit tests used to determine whether financial statements are fairly stated. Identify which of the five types are substantive tests, and which are used to reduce assessed control risk.

B) There are several types of audit procedures that relate to the auditor's understanding of internal control. One type of procedure is "Update and evaluate the auditor's previous experience with the entity." Identify the five additional types of procedures related to understanding internal control, and four types of procedures that are used to test controls.
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Auditing: The Art and Science of Assurance Engagements, Canadian Edition

Auditing: The Art and Science of Assurance Engagements, Canadian Edition


Edition: 12th
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eFishie Author
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