Why is it desirable to design tests of details of bal ances before performing tests of controls?

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Why is it desirable to design tests of details of bal¬ ances before performing tests of controls? State the assump¬ tions the auditor must make in doing that. What does the auditor do if the assumptions prove to be incorrect?

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Auditing And Other Assurance Services

ISBN: 9780130091246

9th Canadian Edition

Authors: Alvin Arens, James Loebbecke, W Lemon, Ingrid Splettstoesser

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