What is the relationship between ARIA for tests of details of balances and ARO for tests of

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What is the relationship between ARIA for tests of details of balances and ARO for tests of controls?
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Auditing and Assurance services an integrated approach

ISBN: 978-0134065823

16th edition

Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley, Chris E. Hogan

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