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Lecture Auditing and assurance services in Australia (4th ed): Chapter 9 - Grant Gay, Roger Simnett

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Chapter 9 - Tests of controls. In this chapter we will discuss: understand that tests of controls are undertaken when the auditor intends to rely on a control to reduce a risk of material misstatement; appreciate that when undertaking tests of controls, the auditor must collect audit evidence about the existence, effectiveness and continuity of controls. | Lecture Auditing and assurance services in Australia 4th ed Chapter 9 - Grant Gay Roger Simnett

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