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Unformatted text preview: transaction processing, closeness to B/S date, end of audit) Characteristics of Evidence: Appropriateness Relevance (ex: inventory; sr. eval) Independence of Provider Effectiveness of Internal Control Auditor’s Direct Knowledge Qualifications of Provider Objectivity Appropriateness Of Evidence Reliability Of Evidence = Arens, Elder, Beasley...
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- Fall '08
- Financial audit, appropriateness