The relevance of audit evidence or specific audit procedures depends on the assertion being tested.

Question

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The relevance of audit evidence or specific audit procedures depends on the assertion being tested. Different assertions require different types of audit evidence and procedures to be tested. For example, testing the completeness assertion requires different audit procedures than testing the existence assertion. Therefore, the relevance of audit evidence or specific audit procedures depends on the assertion being tested.

The Relevance of Audit Evidence or Specific Audit Procedures Depends