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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