If the auditor uses the primarily substantive approach instead of the lower control risk approach a. A
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If the auditor uses the primarily substantive approach instead of the lower control risk approach
a. A higher level of understanding of internal control is required.
b. The auditor plans to assess control risk at a lower level.
c. The auditor plans heavier reliance on substantive tests.
d. The auditor plans to restrict substantive tests.
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Auditing An Assertions Approach
ISBN: 9780471134213
7th Edition
Authors: G. William Glezen, Donald H. Taylor
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