If Tests of Controls and Substantive Tests of Transactions Related

question 89

True/False

If tests of controls and substantive tests of transactions related to perpetual inventory records reveal controls over perpetuals are effective, the auditor is justified in reducing the extent of tests of details of inventory.

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Definitions:

Bacilli

A classification of bacteria that are rod-shaped, found in various environments and including both pathogenic and non-pathogenic species.

Lateral Gene Transfer

The non-inheritance transmission of genetic material between different species, contributing to genetic diversity and evolution.

Vertical Gene Transfer

The transmission of genetic information from parent to offspring through sexual or asexual reproduction.

Conjugal Gene Transfer

A process in bacteria where genetic material is transferred between bacterial cells through direct contact.