What is dual-direction testing of controls? What are the objectives of dual-direction testing in auditing the revenues,

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What is dual-direction testing of controls? What are the objectives of dual-direction testing in auditing the revenues, receivables, and receipts process?

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Auditing An International Approach

ISBN: 978-0071051415

6th edition

Authors: Wally J. Smieliauskas, Kathryn Bewley

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