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Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder
النسخة 9الرقم المعياري الدولي: 978-0130459206Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder
النسخة 9الرقم المعياري الدولي: 978-0130459206 تمرين 1
Briefly describe why on most audit engagements an auditor tests only a sample of transactions that occurred.
التوضيح
موثّق
موثّق
Sample Audit Tests
Small entities audit all the transactions that occur in the organization, but for large entities, auditing all the transactions is not feasible and not cost- effective. Moreover, the owner would not wish to spend for an extensive audit. Therefore, sample of transactions that occur in the entity are taken for audit purpose.
Small entities audit all the transactions that occur in the organization, but for large entities, auditing all the transactions is not feasible and not cost- effective. Moreover, the owner would not wish to spend for an extensive audit. Therefore, sample of transactions that occur in the entity are taken for audit purpose.
Auditing and Assurance Services 9th Edition by Alvin Arens,Mark Beasley,Randy Elder
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