Essay
The nature of substantive tests refers to the type and effectiveness of the auditing procedures to be performed.
REQUIRED: Identify and discuss the three types of substantive procedures, addressing the
relative effectiveness and cost of each.
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Correct Answer:
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Q48: <b>The extent of substantive tests</b>, in practice
Q49: Detection risk is inversely related to assessed
Q50: In obtaining evidence concerning the cash balance,
Q51: Substantive tests must be designed to tests
Q52: Substantive tests must be designed to tests
Q54: The focus of tests of <b>details of
Q55: An <b>accounting estimate</b> is a guess in
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Q57: Assume the preliminary audit strategy was based
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