In substantive auditing, why is the emphasis on the completeness assertion for liabilities instead of on the

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In substantive auditing, why is the emphasis on the completeness assertion for liabilities instead of on the existence assertion as in the audit of assets?

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Auditing An International Approach

ISBN: 978-0071051415

6th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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Question Posted: Jan 09, 2015 09:38 AM

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In substantive auditing, why is the emphasis on the completeness assertion for liabilities instead of on the

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Auditing An International Approach

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