Assume that you are planning to test a client's reconciliation. You could test by either inspecting documentation
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Reperformance would be more rigorous then inspection of documentation The ...View the full answer
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Related Book For 
Auditing a risk based approach to conducting a quality audit
ISBN: 978-1133939153
9th edition
Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg
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