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Unformatted text preview: monetary misstatements in the period end, general ledger balances. The primary emphasis of this type of test is the balance sheet accounts. Types of evidence gathered in carrying out these tests comes by such means as: Physical examination/inspection Confirmation Documentation (vouching) Inquiries of client Reperformance...
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This note was uploaded on 10/05/2011 for the course ACG 5637 taught by Professor Monikacaushoulli during the Fall '08 term at University of Florida.
- Fall '08