Identify and distinguish between tests of controls,

| March 17, 2019


Identify and distinguish between tests of controls, substantive tests of transactions and substantive tests of balances. 9.2 -Identify and understand when the auditor will undertake substantive audit procedures in response to specific assessed risks of material misstatement. 9.3 – Understand how assertions relate to account balances 9.4 – Understand how to select the most efficient and effective combination of audit procedures that allows them to achieve the audit objective 9.5 – active participation in an “audit team context” with professional group discussions 9.6 – Co-operation with fellow students to produce a joint deliverable on time and to a high standard

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