Why are liability accounts that are included in the capital acquisition and repayment cycle audited differently from

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Why are liability accounts that are included in the capital acquisition and repayment cycle audited differently from accounts payable?
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Related Book For  answer-question

Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133405507

13th Canadian edition

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

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