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Learn how to test the appropriateness of journal entries made in the preparation of financial statements as a response to the risks of management override of controls.
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Implementation Tool for Auditors helps you design an approach to testing journal entries and other adjustments as a response to risks of management override of controls. It focuses on how to comply with the requirements of CAS 240 paragraph 32(a).
March 1, 2017
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February 13, 2017
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