a. What are the primary audit procedures used in performing tests of details of transactions? b. How

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a. What are the primary audit procedures used in performing tests of details of transactions?

b. How does the cost of tests of details of transactions compare with the cost of the other two types of substantive tests? How might they be made more cost efficient?

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Modern Auditing

ISBN: 9780471596875

6th Edition

Authors: William C. Boynton, Walter G. Kell

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