An auditor’s decision whether to apply analytical procedures as substantive tests usually is determined by theA. Extent of accounting estimates used in preparing the financial statements. B. Availability of documentary evidence that should be verified. C. Number of transactions recorded just before an...
An auditor’s decision either to apply ytical procedures as substantive tests or to perform substantive tests of transactions and account balances usually is determined by the A. availability of data aggregated at a high level. B. relative effectiveness and efficiency of the tests. C. tim...
This research represents a descriptive examination of auditor judgments concerning the use of preliminary APs in the audit engagement. Our results indicate that auditors believe that performing preliminary APs generally results in a significant reduction in the need for substantive tests of details; ...
Tests of controls and substantive tests of transactions are an important determinant of the extent of the auditor's use of tests of details of balances Which of the following is 正确?; They are likely to be performed prior to the clients end of the fisca
Neural Network Research refers to the pursuit of accurate mathematical characterizations of the electrophysiological properties of individual neurons and interconnected networks, leading to the development of models for pattern recognition and other applications in engineering and medicine. ...