a. Explain the role of evidence obtained from procedures to obtain an understanding in assessing control risk.

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a. Explain the role of evidence obtained from procedures to obtain an understanding in assessing control risk.

b. Explain the role of evidence obtained from tests of controls in assessing control risk.

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Modern Auditing

ISBN: 9780471596875

6th Edition

Authors: William C. Boynton, Walter G. Kell

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