Why is it important that an auditor develop an expectation of the account balance when performing substantive

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Why is it important that an auditor develop an expectation of the account balance when performing substantive analytical procedures about the reasonableness of an account balance? What are the audit documentation requirements when performing a substantive analytical procedure?

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Auditing And Assurance Services An Integrated Approach

ISBN: 9780135176146

17th Edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley

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