Why does the audit testing hierarchy begin with tests of controls and substantive analytical procedures?

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Why does the “audit testing hierarchy” begin with tests of controls and substantive analytical procedures?

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Auditing and Assurance Services A Systematic Approach

ISBN: 978-1259162343

9th edition

Authors: William Messier, Steven Glover, Douglas Prawitt

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Question Posted: Sep 22, 2014 09:16 AM

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Why does the audit testing hierarchy begin with tests of controls and substantive analytical procedures?

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Auditing and Assurance Services A Systematic Approach

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