a. What effect does the auditor's choice of a preliminary audit strategy for a portion of the

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a. What effect does the auditor's choice of a preliminary audit strategy for a portion of the audit have on the level of understanding needed for related internal control structure policies and procedures?

b. What other factors affect the auditor's judgment about the required level of understanding?

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Modern Auditing

ISBN: 9780471596875

6th Edition

Authors: William C. Boynton, Walter G. Kell

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