In a reasonableness test,the auditor develops an expected value of an account by using data wholly or partly independent of the client's accounting information system.

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In a reasonableness test, the auditor uses data that is independent of the client's accounting information system to develop an expected value of an account. This is done to determine if the recorded amounts in the client's system are reasonable and in line with industry norms and expectations.

In a Reasonableness Test,the Auditor Develops an Expected Value of an Account