Explain the relationship between the methodology for designing tests of controls and substantive tests of transactions in

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Explain the relationship between the methodology for designing tests of controls and substantive tests of transactions in Figure (a) and the method ology for designing tests of details of balances in Figure (b).

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Auditing and Assurance services an integrated approach

ISBN: 978-0133125689

15th edition

Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley

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