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Why is it desirable to design tests of details of balances before performing tests of controls and substantive tests of transactions (2 Marks)? State the

Why is it desirable to design tests of details of balances before performing tests of controls and substantive tests of transactions (2 Marks)? State the assumptions that the auditor must make in doing so. What does the auditor do if the assumptions are wrong (2 Marks)? Provides example?

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