Tests of details of balances emphasize the overall reasonableness of transactions and the general ledger balances.
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Q22: Auditors must perform tests of controls separately
Q23: Collectively, procedures performed to obtain an understanding
Q24: For automated controls, the auditor's procedures to
Q25: Risk assessment procedures are performed to assess
Q26: Describe the five types of audit tests.
Q28: List each of the five types of
Q29: Procedures to obtain an understanding of internal
Q30: Auditors can perform tests of controls separately
Q31: Tests of controls, either manual or automated,
Q32: For automated controls, the auditor's procedures to
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