Throughout the course of the audit, the auditors make judgment about many matters where knowledge of the
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Question:
Throughout the course of the audit, the auditors make judgment about many matters where knowledge of the business is important. These procedures do not include:
a. Evaluating accounting estimates and management representations.
b. Identifying related parties and related party transactions.
c. Assessing inherent and control risks.
d. Assessing the appropriateness of using statistical sampling instead of judgmental sampling.
Related Book For
Auditing A Practical Approach
ISBN: 9780730382645
4th Edition
Authors: Robyn Moroney, Fiona Campbell, Jane Hamilton
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