The following procedures are part of the process of testing internal controls to reduce the level of

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The following procedures are part of the process of testing internal controls to reduce the level of substantive testing:

i. Walk-through tests.

ii. Audit sampling on internal controls.

iii. Responding to deviations arising in the testing of internal controls.

Required

Explain each of the procedures listed above.

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Modern Auditing And Assurance Services

ISBN: 9781118615249

6th Edition

Authors: Philomena Leung, Paul Coram, Barry J. Cooper, Peter Richardson

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