Why should auditors understand and document process activities, inputs, and outputs for a process being analyzed? For

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Why should auditors understand and document process activities, inputs, and outputs for a process being analyzed? For example, by documenting process activities, how will the auditor's ability to develop an understanding about transactions generated within the process be impacted?

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Auditing Assurance And Risk

ISBN: 9780324313185

3rd Edition

Authors: W. Robert Knechel, Steve Salterio, Brian Ballou

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