Question: Opposite each general audit procedure, write the management assertions most usefully audited by using each procedure. PCAOB Assertions ASB Assertions Audit Procedures a. Inspection of
Opposite each general audit procedure, write the management assertions most usefully audited by using each procedure.
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PCAOB Assertions ASB Assertions Audit Procedures a. Inspection of records or documents (vouching) b. Inspection of records or documents (tracing) c. Inspection of records or documents (scanning) d. Inspection of tangible assets e. Observation f. Confirmation g Inquiry h. Recalculation i. Reperformance j. Analytical procedures
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