Auditing and Assurance Services 1st Edition by Iris Stuart

تمرين 33

When numerous property and equipment transactions occur during the year, an auditor who plans to assess control risk at a low level usually performs a. Tests of controls and extensive tests of property and equipment balances at year-end.
B) Analytical procedures for the current year's property and equipment transactions.
C) Tests of controls and limited tests of the current year' property and equipment transactions.
D) Analytical procedures for property and equipment balances at the end of the year.