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Assurance > Topic 5 - The process of gathering sufficient appropriate audit evidence > Flashcards

Topic 5 - The process of gathering sufficient appropriate audit evidence Flashcards

1
Q

Analytical procedures and recalculations are what testing procedure?

A

Substantive testing

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2
Q

Obervation and reperformance are what testing procedure

A

Testing of controls

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Assurance (6 decks)

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