Assume an auditor wishes to estimate an account balance by reference to outside data or other information

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Assume an auditor wishes to estimate an account balance by reference to outside data or other information generated from outside the accounting system. Under what conditions would such a procedure generate reliable audit evidence?

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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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