Auditors should design the written audit plan so that: Multiple Choice substantive tests...
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Accounting
Auditors should design the written audit plan so that:
Multiple Choice
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substantive tests prior to the balance sheet date will be minimized.
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each account balance will be tested under either tests of controls or tests of transactions.
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the audit procedures selected will achieve specific audit objectives.
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all material transactions will be selected for substantive testing.
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