Why Should an Auditor Not Rely on Substantive Testing to the Exclusion

question 4

Essay

Why should an auditor not rely on substantive testing to the exclusion of testing internal controls?

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Definitions:

Latitude

A geographic coordinate that specifies the north-south position of a point on the Earth's surface.

Permafrost

Of arctic tundra, a perpetually frozen layer of soil that prevents water from draining.

Biome

A region (often discontinuous) characterized by its climate and dominant vegetation.

Rainfall

The amount of precipitation, in the form of liquid water drops, that falls to the ground from clouds.