On some audits, the auditor may choose not to rely on controls, and no tests of controls

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On some audits, the auditor may choose not to rely on controls, and no tests of controls are performed. Indicate circumstances in which the auditor would choose not to test controls.

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Integrated Audit Practice Case

ISBN: 9780912503356

5th Edition

Authors: David S. Kerr, Randal J. Elder, Alvin A. Arens

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