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On a High Level, the Accounting Processes of a Business

Question 23

Essay

On a high level, the accounting processes of a business consist of internal controls, individual transactions, and account balances.
Required:
A. Describe the relationship between internal controls, individual transactions, and account balances.
B. Discuss how evidence regarding each of these three areas can help an auditor determine if the financial statements are fairly stated.

Correct Answer:

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A.
A company implements internal control...

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