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Q:

Why does the \"audit testing hierarchy\" begin with tests of controls and substantive analytical procedures

belongs to book: AUDITING & ASSURANCE SERVICES | A Systematic Approach|William F.Messier, Steven M.Glover, Douglas F. Prawitt|10th Edition| Chapter number:5| Question number:5.11

Ibrahimhamm
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2022-06-27
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Why does the "audit testing hierarchy" begin with tests of controls and substantive analytical procedures?

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Ibrahimhamm
2022-06-27
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The "audit testing hierarchy" starts with tests of controls and substantive analytical procedures because those tests are generally both more effective and more efficient than starting with tests of details (i.e., substantive tests of transactions and substantive tests of account balances and disclosures).

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Why does the \"audit testing hierarchy\" begin with tests of controls and substantive analytical procedures | Accounting Accounting question

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