Although attending the clients count is important for substantive testing, it is perhaps more important to assess

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Although attending the client’s count is important for substantive testing, it is perhaps more important to assess internal controls over the count. Explain why.

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Auditing The Art and Science of Assurance Engagements

ISBN: 978-0134613116

14th Canadian edition

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

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