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Management Add in library

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Identify and distinguish between tests of controls, substantive tests of transactions and substantive tests of balances. 9.2 -Identify and understand when the auditor will undertake substantive audit procedures in response to specific assessed risks of material misstatement. 9.3 - Understand how assertions relate to account balances 9.4 - Understand how to select the most efficient and effective combination of audit procedures that allows them to achieve the audit objective 9.5 – active pa ...

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