Directional Testing Explain the Meaning of "Directional Testing" and Identify

question 14

Essay

Directional testing Explain the meaning of "directional testing" and identify the reasons why directional testing leads to audit efficiency.Give examples of directional testing for the existence and completeness assertions.

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Definitions:

Code of Ethics

A set of guiding principles designed to help professionals conduct business honestly and with integrity.

Ethical Principles

Fundamental guidelines that shape ethical behavior and decision-making in personal and professional contexts.

Business Activities

Actions undertaken by organizations, such as producing, selling, marketing, and managing, to earn profits and fulfill their mission.

Formal Statement

An official or structured declaration of facts, principles, or intentions.