In Figure, explain the difference among C3, C2, and C1. Explain the circumstances under which it will
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FIGURE Audit Assurance from Substantive Tests and Tests of Controls at
Different Levels of Internal ControlEffectiveness
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Auditing and Assurance services an integrated approach
ISBN: 978-0132575959
14th Edition
Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley
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