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Auditors Can Perform Tests of Control Audit Procedures to Determine

question 34

Essay

Auditors can perform tests of control audit procedures to determine whether the client throughout the period of intended reliance is actually performing controls that are said to be in place and operating.What two characteristics must a detail test of controls audit procedure have in order to be successful?


Definitions:

Second Sale

The sale that occurs subsequent to an initial purchase, often used in retail or property contexts.

Number Series

A sequence of numbers in which there is a specific relationship or pattern between successive numbers.

Fractions

Portions of a whole number, symbolized by two integers separated by a slash, with one part representing a portion of the whole.

Whole Numbers

Numbers without fractions or decimals; positive integers including zero.

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