An auditor accesses a magnetic disk file that contains the dollar amounts of all client inventory items

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An auditor accesses a magnetic disk file that contains the dollar amounts of all client inventory items by style number. The information on the disk is in no particular sequence. By use of a computer-assisted audit program, how can the auditor best ascertain that no consigned merchandise is included in the file?

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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