Indicate the effect on (a) The extent of tests of controls, and (b) The extent of substantive
Question:
Indicate the effect on
(a) The extent of tests of controls, and
(b) The extent of substantive tests of balances if the auditor's preliminary assessment of control risk is below the maximum.
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If the auditors preliminary assessment of control risk is below the maximum it implies that the auditor believes the internal controls in place are ef...View the full answer
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Related Book For 
Integrated Audit Practice Case
ISBN: 9780912503356
5th Edition
Authors: David S. Kerr, Randal J. Elder, Alvin A. Arens
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