Risk-based audit approach
In conducting an integrated audit,discuss the potential effect of management's monitoring controls on the auditor's determination of the amount of direct testing of account balances that may be needed.

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In conducting an integrated audit,discuss the potential effect of management's monitoring controls on the auditor's determination of the amount of direct testing of account balances that may be needed.

Risk-Based Audit Approach In Conducting an Integrated Audit,discuss the Potential Effect of Management's