Auditing and Assurance Services (16th Edition)

Chapter 13

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The five tests used by the auditors to check ... more

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An auditor plans an audit based on its preliminary... more

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The four step approach is: Identifying the ... more

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There is an inverse relation of performance ... more

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Risk assessment procedures identify the risks ... more

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Tests of controls are focused on the evaluation of... more

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The test of controls is focused on the evaluation ... more

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An appropriate test of control for wage rates is ... more

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An auditor may encounter the issue of the ... more

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The substantive test of transaction assesses the ... more

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Substantive analytical procedures refer to the ... more

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When substantive tests preceded the performance of... more

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On the two internal controls, the extent of the ... more

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The following are the relationships of audit ... more

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The order of tests from high to low cost incurred ... more

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The audit of fixed asset acquisitions requires an ... more

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The best mix of procedures allows the efficient ... more

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On both methodologies, assessment of control risks... more

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During planning, the auditor assumes that there ... more

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The audit procedures addressing each balance-... more

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There is a direct relation between occurrence ... more

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The audit procedure includes developing a plan to ... more

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Auditors prefer to do audit procedures as close to... more

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