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Auditing: Principles and Techniques by S. K. Basu

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Chapter 5

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CHAPTER OUTLINE
5.1 INTRODUCTION

Having recorded the system of internal control and assessed its strengths and weaknesses, the auditor is then in a position to plan the nature and extent of the audit tests he proposes to execute in relation to the organisation’s accounting transactions. The tailoring of the audit programme this way to meet individual demands of different accounting ...

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