Refer to the Auditing in Practice feature, Risk Assessment Procedures and Tests of Operating Effectiveness of Controls.

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Refer to the Auditing in Practice feature, "Risk Assessment Procedures and Tests of Operating Effectiveness of Controls." Can risk assessment procedures be used as tests of controls? Explain.

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Auditing a risk based approach to conducting a quality audit

ISBN: 978-1133939153

9th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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