How do high-quality perpetual records affect the auditor's tests of controls of inventory acquisitions?

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How do high-quality perpetual records affect the auditor's tests of controls of inventory acquisitions?
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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0133405507

13th Canadian edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Joanne C. Jones

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