What are the factors the auditor should consider in determining the sample size for tests of controls
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• Controls performed on every transaction
• Computerized controls as part of every transaction
• Monthly control procedures
• Controls over estimates
• Year-end adjusting entries
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Related Book For
Auditing a business risk appraoch
ISBN: 978-0324375589
6th Edition
Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston
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