Explain the relationship between the timing of substantive procedures and the risk assessment of the significant account

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Explain the relationship between the timing of substantive procedures and the risk assessment of the significant account in question. What options does an auditor have for performing some of the substantive procedures prior to year end? Explain.
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Auditing A Practical Approach

ISBN: 978-1742165943

1st Canadian Edition

Authors: Robyn Moroney

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