In certain entities evidence in electronic form makes it impractical for an auditor to reduce detection risk

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In certain entities evidence in electronic form makes it impractical for an auditor to reduce detection risk by performing only substantive tests. What procedures should the auditor perform?

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Principles Of Auditing: An International Perspective

ISBN: 9780077095321

1st Edition

Authors: Rick Stephan Hayes, Philip Wallage, Arnold Schilder, Roger Dassen

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