Distinguish between tests of details of balances and tests of controls for the sales and collection cycle.

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Distinguish between tests of details of balances and tests of controls for the sales and collection cycle. Explain how the tests of controls affect the tests of details.
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133098235

12th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Ingrid B. Splettstoesser

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