The chapter discusses the need to compare and contrast answers to inquires made across different aspects of
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The chapter discusses the need to compare and contrast answers to inquires made across different aspects of the audit (e.g., this discussion can occur during engagement brainstorming sessions). For example, why might operations personnel provide different answers than accounting personnel to questions about factors contributing to increases in gross margin? How can an auditor reconcile different answers to reach appropriate conclusions?
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Auditing Assurance And Risk
ISBN: 9780324313185
3rd Edition
Authors: W. Robert Knechel, Steve Salterio, Brian Ballou
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