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    Auditing Study Set 2
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    Exam 9: Control Assessment and Testing
  5. Question
    Why Should an Auditor Not Rely on Substantive Testing to the Exclusion
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Why Should an Auditor Not Rely on Substantive Testing to the Exclusion

Question 4

Question 4

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Why should an auditor not rely on substantive testing to the exclusion of testing internal controls?

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A major goal in audits is to be efficien...

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