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Identify the Types of Substantive Procedures Used by the Auditor

Question 75

Essay

Identify the types of substantive procedures used by the auditor to test accounts payable and accrued expenses. Provide an example of how the auditor may use each substantive procedure. Identify if any of the substantive procedures can be used as a test of controls or a dual-purpose test.

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The auditor uses substantive procedures ...

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