For both debt accounts and stockholders' equity accounts, the boxes of evidence would typically be filled only with evidence obtained through substantive procedures.
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Q22: Normally,an auditor can gain an understanding of
Q24: A substantive approach using only tests of
Q26: A typical control for stockholders' equity transactions
Q29: If there were unusual or unexpected relationships,the
Q33: When planning the audit related to debt
Q33: When documenting controls,the auditor can provide this
Q34: For integrated audits,a typical test of controls
Q35: When obtaining evidence about internal control operating
Q39: Stockholders' equity accounts will be tested with
Q40: If the auditor identifies control deficiencies,the auditor
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