Audit evidence concerning proper segregation of duties ordinarily is best obtained by a. Inspection of third-party documents

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Audit evidence concerning proper segregation of duties ordinarily is best obtained by

a. Inspection of third-party documents containing the initials of those who applied control activities.

b. Direct personal observation by the auditor of the employee who applies control activities. P-985

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Auditing And Assurance Services A Systematic Approach

ISBN: 9780073337203

5th Edition

Authors: William Messier, Steven Glover, Douglas Prawitt

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