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You are a senior at a PA firm and this is your junior's first day. He would like you to explain to him the different

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You are a senior at a PA firm and this is your junior's first day. He would like you to explain to him the different types of audit tests that should be performed over the course of an audit to obtain sufficient and appropriate audit evidence. List the different tests and then for each test: make sure to indicate the purpose of the test, indicate which component of the audit risk model the test is linked to (if the test is related to audit risk) and indicate the type of evidence that can be obtained through the test. Use a table to organize your answer. Test Purpose Link to Audit Risk Model Type of evidence

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