What major difference between (a) Tests of controls and substantive tests of transactions (b) Tests of details

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What major difference between
(a) Tests of controls and substantive tests of transactions
(b) Tests of details of balances makes attributes sampling inappropriate for tests of details of balances?

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Auditing and Assurance services an integrated approach

ISBN: 978-0132575959

14th Edition

Authors: Alvin a. arens, Randal j. elder, Mark s. Beasley

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Question Posted: Oct 10, 2012 07:51 AM

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What major difference between tests of controls and tests of details of balances makes attribute sampling inappropriate for tests of details of balances?
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What major difference between (a) Tests of controls and substantive tests of transactions (b) Tests of details

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Auditing and Assurance services an integrated approach

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