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Unformatted text preview: Allowance for doubtful accounts Aging analysis Inventory observation Spet Independent warehouse Independence Competence Inventory turnover ratio Cut-off testing Positive confirmation Negative confirmation Blind (or blank) confirmation Follow-up testing for confirmations Procedures to gain an understanding of client and ICS Tests of controls Substantive tests Analytical procedures Substantive tests of details of transactions Substantive tests of details of balances Acceptable audit risk Inherent risk Control risk Planned detection risk Evidence mix...
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- Spring '11