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    Auditing A Business Risk Approach
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    Exam 7: A Framework for Audit Evidence
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    Directional Testing Involves Testing Transactions or Balances Primarily for Which
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Directional Testing Involves Testing Transactions or Balances Primarily for Which

Question 21

Question 21

Multiple Choice

Directional testing involves testing transactions or balances primarily for which type of error?


A) overstatement
B) understatement
C) either overstatement or understatement
D) neither overstatement nor understatement

Correct Answer:

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