In Part III (Appendix 11B) of the audit case, the audit staff of Adams, Barnes & Co.
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Review the audit program (working paper B-6) on pages 495–496 and identify the substantive audit procedures that were designed specifically to address these risks of material misstatement.
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Principles of Auditing and Other Assurance Services
ISBN: 978-0078025617
19th edition
Authors: Ray Whittington, Kurt Pany
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