In test of controls auditing, why should auditors be more concerned with the risk of assessing the

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In test of controls auditing, why should auditors be more concerned with the risk of assessing the control risk too low than with that of assessing it too high?

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Auditing An International Approach

ISBN: 978-0071051415

6th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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