Which of the following is not a characteristic of the primarily substantive approach? a. The auditor usually

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Which of the following is not a characteristic of the primarily substantive approach?

a. The auditor usually gathers all or most of the evidence with substantive tests.

b. Usually little or no reliance is placed on controls.

c. The assessment of control risk is usually at or near maximum level.

d. Extensive tests of controls are performed.

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Auditing An Assertions Approach

ISBN: 9780471134213

7th Edition

Authors: G. William Glezen, Donald H. Taylor

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