Consult Paragraphs 13-21 of PCAOB Auditing Standard No. 15. In terms of audit effectiveness and efficiency, briefly
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A substantive test is used to gather evidence that substantiates whether an account balance andor an economic transaction was recorded in accordance w...View the full answer
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Related Book For 
Auditing and Accounting Cases Investigating Issues of Fraud and Professional Ethics
ISBN: 978-0078025563
4th edition
Authors: Jay Thibodeau, Deborah Freier
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