An auditor audits an accounting estimate by any of the following means except a. Testing the process

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An auditor audits an accounting estimate by any of the following means except

a. Testing the process used by management to develop the estimate.

b. Obtaining a confirmation from an independent source.

c. Developing an independent expectation.

d. Reviewing subsequent events or transactions.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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