To determine the completeness of accounts payable at year-end, the auditor decides to define the sampling population

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To determine the completeness of accounts payable at year-end, the auditor decides to define the sampling population as the payments after year-end. Why does this test have limited value?

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Principles Of Auditing An Introduction To International Standards On Auditing

ISBN: 9780273684107

2nd Edition

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

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