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Unformatted text preview: Physical examination/confirmation Physical examination is first hand information which is superior to that gained from an independent third party. E. Ask about the process for making price changes to the computer system versus observing the process of updating prices Inquiry/observation Observations is more persuasive because it is first hand information....
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- Fall '08
- Computer Graphics, 2006 albums, year-end bank balance, Best Audit Procedures