Why is it generally more efficient to test ending account balances rather than testing transactions throughout the

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Why is it generally more efficient to test ending account balances rather than testing transactions throughout the year? Explain why the efficiency might change in a computerized environment with effective internal controls.

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Auditing a business risk appraoch

ISBN: 978-0324375589

6th Edition

Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston

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