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Lecture Auditing & assurance services (8e) - Chapter 5: Evidence and documentation

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The main goals of this chapter are to: Understand the relationship between audit evidence and the auditor's report; know management assertions about classes of transactions, account balances, and presentation and disclosure; learn the basic concepts of audit evidence; know the audit procedures used for obtaining audit evidence; understand the reliability of the types of evidence; understand the audit testing hierarchy; . |

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